SR Aviation LTD against The Advocate General for Scotland (Court of Session) [2026] CSOH 28 (25 March 2026)

SR Aviation LTD against The Advocate General for Scotland (Court of Session) [2026] CSOH 28 (25 March 2026)

The action for declarator is competently brought as an ordinary action because the issues concern a unilateral obligation arising from an undertaking given to the Court of Session, not a matter solely within the supervisory jurisdiction or the exclusive remit of the tax tribunals. The plea of lis alibi pendens fails as the tribunal proceedings and this action do not concern precisely the same issue. The pursuer has title and interest to sue as the undertaking, if a unilateral obligation, creates a legal relation affecting the pursuer. Summary decree is refused at this stage as HMRC is entitled to amend its defences to address substantive issues.

Citation
[2026] CSOH 28
Parties
Pursuer: SR Aviation Limited; Defender: The Advocate General for Scotland
Jurisdiction
Scotland
Judgment Date
25 March 2026
Procedural Posture
Ordinary Action for Declarator / Interlocutory Judgment on Preliminary Pleas and Summary Decree Motion
Outcome
HMRC's preliminary pleas repelled; summary decree refused in hoc statu; HMRC allowed to amend defences within 14 days; further procedure to be fixed.
Legal Topics
Declarator, Supervisory Jurisdiction, Lis Alibi Pendens, Title and Interest to Sue, Unilateral Obligations, Tax Undertakings, Jurisdiction of Tax Tribunals
Civil Procedure Tax Law Administrative Law Declarator Supervisory Jurisdiction Lis Alibi Pendens Title and Interest to Sue Unilateral Obligations +2 more

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 5 Authorities cited 22 Party arguments 2
Sign in to unlock

Parties

SR Aviation Limited

Pursuer

The Advocate General for Scotland

Defender

Procedural Posture

Ordinary Action for Declarator / Interlocutory Judgment on Preliminary Pleas and Summary Decree Motion

Legal Issues

  1. 1 Whether an ordinary action for declarator is competent in this context
  2. 2 Whether the plea of lis alibi pendens applies due to parallel tribunal proceedings
  3. 3 Whether the pursuer has title and interest to sue on the undertaking

Ratio Decidendi

The action for declarator is competently brought as an ordinary action because the issues concern a unilateral obligation arising from an undertaking given to the Court of Session, not a matter solely within the supervisory jurisdiction or the exclusive remit of the tax tribunals. The plea of lis alibi pendens fails as the tribunal proceedings and this action do not concern precisely the same issue. The pursuer has title and interest to sue as the undertaking, if a unilateral obligation, creates a legal relation affecting the pursuer. Summary decree is refused at this stage as HMRC is entitled to amend its defences to address substantive issues.

Court Disposition

HMRC's preliminary pleas repelled; summary decree refused in hoc statu; HMRC allowed to amend defences within 14 days; further procedure to be fixed.

Orders

  • Repel first three pleas-in-law for HMRC
  • Refuse pursuer's motion for summary decree in hoc statu