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One Tax System — Two Jurisdictions

Jim Cormack and Jason Collins of McGrigors look at the impact on tax litigation of the separate legal jurisdictions either side of Hadrian's Wall

 
Jim Cormack and Jason Collins of McGrigors look at the impact on tax litigation of the separate legal jurisdictions either side of Hadrian's Wall
 
The different legal systems in the home nations within the UK can have an impact on the way in which the UK tax system operates in these home nations. One particular aspect is that on matters of procedure Scotland has its own higher and appellate courts. This article will look at how the respective jurisdictions of Scotland and England & Wales mesh in relation to the litigation of tax disputes.
The General And Special Commissioners
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