“…he Inner House of the Court of Session in Scotland had handed down its judgment in Taylor Clark Leisure plc v Revenue and Customs Commissioners [2016] CSIH 54, [2016] STC 2492, to which I refer later. The appeals brought by HMRC and BMW were determined by the…”
“…rust/MG Rover UT had been released by the time Gala’s appeal was heard, as had the decision of the Court of Session Inner House in Taylor Clark [2016] CSIH 54, [2016] STC 2492, 2016 SLT 873, Gala’s appeal was limited to only one of the six grounds initially raised by Gala. That ground was its assertion that the circumstances of its c…”