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

Watch Judgment summary
29 Jul 2019 Judgment summary
Watch hearing
06 Mar 2019 Morning session Afternoon session