SPRING CAPITAL LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2023] UKUT 00091 (TCC)
Upper Tribunal Tax and Chancery decision of Lord Ericht and Judge Jennifer Dean on 12 April 2023
Procedure – undertaking governed by Scots law – First-tier Tribunal sitting in Scotland consisting of Scottish qualified judge and both parties being represented by Scottish qualified counsel – First-tier Tribunal treating Scots law as a matter of law and not a matter of fact- First-tier Tribunal refusing to admit expert opinion from independent Scottish qualified counsel as to Scots law– whether First-tier Tribunal had judicial knowledge of Scots law- whether expert evidence of Scots law as foreign law admissible - appeal dismissed
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