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

Case summary

Case ID

UKSC/2018/0073

Parties

Appellant(s)

See judgment

Respondent(s)

See judgment

Issue

See judgment

Facts

See judgment

Date of issue

11 April 2018

Judgment details

Judgment date

29 July 2019

Neutral citation

[2019] UKSC 39

Judgment links

Appeal

Justices

Lord Reed

Lord Wilson

Lord Hodge

Lord Briggs

Lady Arden

Hearing dates

Start date

6 March 2019

End date

6 March 2019

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