Guild v Inland Revenue Commissioners

Parliamentary Archives,
HL/PO/JU/18/252

Guild (Executor Nominate of the late James Young Russell)
(Appellant) v. Commissioners of Inland Revenue (Respondents)

(Scotland)

JUDGMENT

Die Jovis 27° Februarii 1992

Upon Report from the Appellate Committee to whom was
referred the Cause Guild (Executor Nominate of the late James
Young Russell) against the Commissioners of Inland Revenue,
That the Committee had heard Counsel as well on Monday the
27tn as on Tuesday the 28th days of January last upon the
Petition and Appeal of David James Guild W.S. of 5 Rutland
Square, Edinburgh, praying that the matter of the
Interlocutors set forth in the Schedule thereto, namely
Interlocutors of the Lords of Session in Scotland of the First
Division of the 15th day of March 1991, might be reviewed
before Her Majesty the Queen in Her Court of Parliament and
that the said Interlocutors might be reversed, varied or
altered or that the Petitioner might have such other relief in
the premises as to Her Majesty the Queen in Her Court of
Parliament might seem meet; as upon the case of the
Commissioners of Inland Revenue lodged in answer to the said
Appeal; and due consideration had this day of what was offered
on either side in this Cause:

It is Ordered and Adjudged, by the Lords Spiritual and
Temporal in the Court of Parliament of Her Majesty the Queen
assembled, That the said Interlocutors of the 15th day of
March 1991 complained of in the said Appeal be, and the same
are hereby, Recalled and that the determination of the
Commissioners of Inland Revenue of the 8th day of June 1990 be
Set Aside: And it is further Ordered, That the said Cause be
and the same is hereby remitted back to the Court of Session
in Scotland to proceed as accords: And it is further Ordered,
That the Respondents do pay or cause to be paid to the said
Appellant the Expenses incurred by him in respect of the
Action in the Court of Session and also the Costs incurred by
him in respect of the said Appeal to this House, the amount of
such last-mentioned Costs to be certified by the Clerk of the
Parliaments if not agreed between the parties: And is is also
further Ordered, That unless the Costs certified as aforesaid
shall be paid to the Appellant entitled to the same within one
calendar month from the date of the Certificate thereof the
Cause shall be, and the same is hereby, remitted back to the
Court of Session in Scotland or to the Judge acting as
Vacation Judge to issue such Summary Process or Diligence for
the recovery of such Costs as shall be lawful and necessary.

Cler: Parliamentor:

Judgment: 27 February 1992

HOUSE OF LORDS

GUILD

(EXECUTOR NOMINATE OF THE LATE JAMES YOUNG RUSSELL)

(APPELLANT)

v.

COMMISSIONERS OF INLAND REVENUE

(RESPONDENTS)

(SCOTLAND)

Lord Keith of Kinkel
Lord Roskill
Lord Griffiths
Lord Jauncey of Tullichettle
Lord Lowry

LORD KEITH OF KINKEL

My Lords,

The late James Young Russell…