Scottish Widows Plc v HM Revenue and Customs
| Jurisdiction | Scotland |
| Year | 2010 |
| Date | 2010 |
| Court | Court of Session (Inner House - First Division) |
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Scottish Widows Plc v Commissioners for HM Revenue and Customs
- United Kingdom
- Supreme Court (Scotland)
- 6 July 2011
...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 the Case 1 profit o......