FIFE RESOURCE SOLUTIONS LLP AGAINST ROBERSTON METALS RECYCLING LTD [2020] ScotCS CSOH_99 (15 December 2020)

FIFE RESOURCE SOLUTIONS LLP AGAINST ROBERSTON METALS RECYCLING LTD [2020] ScotCS CSOH_99 (15 December 2020)

Section 27 does not apply to retrospective corrections of tax chargeable; it only applies to changes in the tax regime. The pursuer's claim is irrelevant as there was no change in the tax chargeable, only a belated payment of tax that was always due.

Citation
[2020] ScotCS CSOH_99
Parties
Pursuer: Fife Resource Solutions LLP; Defender: Robertson Metals Recycling Limited
Jurisdiction
Scotland
Judgment Date
15 December 2020
Procedural Posture
Civil / Outer House, Court of Session, Debate on Preliminary Plea
Outcome
Action dismissed
Legal Topics
Scottish Landfill Tax, Adjustment of Contracts, Statutory Interpretation
Tax Law Contract Law Scottish Landfill Tax Adjustment of Contracts Statutory Interpretation

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 2 Authorities cited 4 Party arguments 2 Amounts and remedies 2
Sign in to unlock

Parties

Fife Resource Solutions LLP

Pursuer

Robertson Metals Recycling Limited

Defender

Procedural Posture

Civil / Outer House, Court of Session, Debate on Preliminary Plea

Legal Issues

  1. 1 Does section 27 of the Landfill Tax (Scotland) Act 2014 entitle the pursuer to recover additional landfill tax from the defender after a retrospective assessment?
  2. 2 Is a change in the amount of tax chargeable under section 27 triggered by a retrospective correction or only by a change in the tax regime?

Ratio Decidendi

Section 27 does not apply to retrospective corrections of tax chargeable; it only applies to changes in the tax regime. The pursuer's claim is irrelevant as there was no change in the tax chargeable, only a belated payment of tax that was always due.

Court Disposition

Action dismissed

Orders

  • Defender's fourth plea in law sustained
  • Action dismissed