S v FD
| Jurisdiction | Scotland |
| Year | 2010 |
| Date | 2010 |
| Court | Sheriff Principal (Scotland) |
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Scottish Widows Plc v Commissioners for HM Revenue and Customs
- United Kingdom
- Supreme Court (Scotland)
- 6 July 2011
...Plc ("the Company") and Her Majesty's Revenue and Customs ("HMRC") under para 31 of Schedule 18 to the Finance Act 1998: [2010] CSIH 47, 2010 SLT 885, 2010 STC 2133. The question that was referred to the Special Commissioners for their determination was in these terms: "Whether in computing...... -
Western Ferries (Clyde) Ltd
- United Kingdom
- First Tier Tribunal (Tax Chamber)
- 12 April 2011
...88 Paragraph 16 of the Report 89 Paragraph 18 90 Paragraph 42 91 Paragraph 92 92 2008 SC 457 93 2010 SLT 885 94 Paragraph 46 95 Paragraph 48, 61, 62 96 [1893] 1 QB 370 97 At 374 98 Published by Oxford University Press 99 See findings of fact at paragraphs 116-118 above 100 1996 Env LR 248 1......