In Spring Capital Ltd v HMRC [2023] UKUT 91 (TCC) (13 April 2023) the Upper Tribunal (UT) held that the FTT and the UT have judicial knowledge of the laws of Scotland England Wales and Northern Ireland and any conclusion that Scots law was foreign law would frustrate the inherent flexibility of the tribunal system.
Spring Capital Ltd (the appellant) wished to lead as a matter of fact and not law expert evidence of Scots law from a Scottish qualified senior counsel. At a preliminary hearing dealing with case management the FTT dealt with the question of whether in the tribunal Scots law was a matter of judicial knowledge or a matter in which evidence is admissible. The appellant argued the latter submitting that Scots law was foreign law and that there was no such thing as ‘UK law’ or...
