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A-G for Scotland v John Gunn and Sons Ltd

Cited in 4 Precedent Map Related
Vincent
JurisdictionScotland
Neutral Citation[2018] CSOH 39
Date2018
CourtCourt of Session (Outer House)
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2 cases
  • Advocate General for Scotland v John Gunn & Sons Ltd
    • United Kingdom
    • Court of Session (Inner House)
    • 4 September 2020
    ...roll. On 13 April 2018, the Lord Ordinary granted decree de plano against the first defender and assoilzied the second defender ([2018] CSOH 39; 2018 S.L.T. 862). The first defender reclaimed. The Finance Act 2001 (cap 9) imposed a tax, known as an aggregates levy, on the commercial exploit......
  • Advocate General for Scotland v Gunn and Sons Ltd and Another
    • United Kingdom
    • Court of Session (Outer House)
    • 13 April 2018
    ...contrary to EU rules – HMRC made a claim to recover levy – Appeal by taxpayer dismissed. The Court of Session heard an appeal against [2018] CSOH 39 Court of Session (Outer House) Lord Uist Advocate General for Scotland and Gunn and Sons Ltd & Anor MacIver; Office of the Advocate General ......

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