Advocate General For Scotland v Shepherd [2001] ScotCS 184 (10 July 2001)

Advocate General For Scotland v Shepherd [2001] ScotCS 184 (10 July 2001)

The pursuer is entitled to decree de plano for the sums claimed as the certificates are unchallenged and sufficient evidence under statute, and the defender's arguments regarding set-off and counter-claim are precluded by statute and not legally sustainable.

Citation
[2001] ScotCS 184
Parties
Pursuer: The Advocate General for Scotland; Defender: Ronald George Shepherd
Jurisdiction
Scotland
Judgment Date
10 July 2001
Procedural Posture
Civil / Procedure Roll Hearing; Judgment on Pleas in Law
Outcome
decree de plano granted for pursuer; defences repelled; counter-claim dismissed
Legal Topics
Income Tax Recovery, Class 4 Contributions, Counter Claim in Tax Proceedings, Evidentiary Value of Certificates, Set Off Against Crown Claims
Tax Law Civil Procedure Income Tax Recovery Class 4 Contributions Counter Claim in Tax Proceedings Evidentiary Value of Certificates Set Off Against Crown Claims

Case Brief

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Parties

The Advocate General for Scotland

Pursuer

Ronald George Shepherd

Defender

Procedural Posture

Civil / Procedure Roll Hearing; Judgment on Pleas in Law

Legal Issues

  1. 1 Whether the pursuer is entitled to decree for unpaid income tax and Class 4 contributions based on certificates under Section 70 of the Taxes Management Act 1970
  2. 2 Whether the defender can set off alleged losses from 1989/90 against tax liabilities for 1996/97 and later years
  3. 3 Whether a counter-claim or set-off is competent in proceedings by the Crown for recovery of taxes

Ratio Decidendi

The pursuer is entitled to decree de plano for the sums claimed as the certificates are unchallenged and sufficient evidence under statute, and the defender's arguments regarding set-off and counter-claim are precluded by statute and not legally sustainable.

Court Disposition

decree de plano granted for pursuer; defences repelled; counter-claim dismissed

Orders

  • Sustain pursuer's seventh plea-in-law and first plea-in-law in counter-claim
  • Repel defences