Market leading insight for tax experts
View online issue

The Opinion of Lord Pentland in the petition of Jolyon Maughan

In The Opinion of Lord Pentland in the petition of Jolyon Maughan [2019] CSOH 80 (18 October 2019) the Scottish Court of Session refused the petitioner’s motion insofar as it sought interim orders to suspend the agreement reached between the UK and the EU for the UK’s withdrawal from the EU.

The petitioner sought an interim order suspending the ‘purported agreement’ between the UK government and the EU on the basis that this agreement provided for Northern Ireland to form part of a separate customs territory to Great Britain. He contended that the Protocol sought to create ‘an overlapping Venn diagram’ in which Northern Ireland would be at one and the same time both a part of the customs territory of the UK and a part of the customs territory of the EU. By contrast the island of Great Britain would post-Brexit form a part of...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
300 x 250 (MPU)
Top