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A Tartan Edge to VAT

Jim Burberry Indirect Taxes partner PricewaterhouseCoopers examines how the independent Scottish legal system education system and different business practices have influenced the development of VAT
In 1960 Lord Reid in Abbott v Philbin 39 TC 82 recognised that the Scottish Courts would be angry if an English judge told them how to construe a point of Scottish law even law that applies to both jurisdictions. He stated:
'… I have always understood that not only are Scottish decisions not binding in England but they are not followed … where there is a possibility that Scottish law may differ from English law. Scottish law is a question of fact … and it is not my duty to find facts … and I am certainly...
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