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Court of Session rules in favour of HMRC + Rangers Issue Statement


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The judgment in the appeal to the Court of Session by the Advocate General for Scotland v Murray Group Holdings and others (“the Rangers tax case”) will be published tomorrow, Wednesday 4 November 2015.

 

A press summary of the judgment will be issued here at 10.30am, before the full opinion of the court is published on the Scottish Courts and Tribunals Service website at 12 noon.

 

http://bit.ly/1l6bLUp

Edited by chilledbear
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AFAIK ... should HMRC fail here, they can only appeal if this judge and judgement grants it. And the Supreme Court in London does not want to be bothered if there are no new legal things to ponder. Which has been the case the last two rounds, hasn't it?

Edited by der Berliner
High to Supreme
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AFAIK ... should HMRC fail here, they can only appeal if this judge and judgement grants it. And the High Court in London does not want to be bothered if there are no new legal things to ponder. Which has been the case the last two rounds, hasn't it?

 

the judges have granted them leave to appeal in the previous 2 tribunals. Unfortunately I think they'll do it again

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AFAIK ... should HMRC fail here, they can only appeal if this judge and judgement grants it. And the High Court in London does not want to be bothered if there are no new legal things to ponder. Which has been the case the last two rounds, hasn't it?

 

Nothing to do with the High Court in London it would be the Supreme Court, two separate bodies.

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the judges have granted them leave to appeal in the previous 2 tribunals. Unfortunately I think they'll do it again

 

AFAIK and as was written elsewhere, the Supreme Court will only look at cases if there are new matters of law that require their verdict. They take a dim view on judges sending cases to them that have none. Sample ...

 

Permission to Appeal results – June 2015 / July 2015 (Opens pdf)

https://www.supremecourt.uk/docs/permission-to-appeal-2015-0607.pdf

 

Sample

Permission to appeal be refused because the application does not raise an arguable point of law of general public importance which ought to be considered by the Supreme Court at this time bearing in mind that the case has already been the subject of judicial decision and reviewed on appeal.
Edited by der Berliner
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