Case details

Commissioners for Her Majesty’s Revenue and Customs (Appellant) v Frank A Smart & Son Ltd (Respondent) (Scotland)

Judgment date

29 Jul 2019

Neutral citation number

[2019] UKSC 39

Case ID

UKSC 2018/0073

Justices

Lord Reed, Lord Wilson, Lord Hodge, Lord Briggs, Lady Arden

Judgment details

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29 Jul 2019 Judgment summary