Taylor Clark Leisure plc v Commissioners for HM Revenue and Customs

Civil procedure – Right of audience – Court of Session: Refusing a single bill in which a company in litigation concerning its entitlement to repayment of VAT asked the court to exercise its discretion to grant permission for English counsel to appear and represent it before Inner House, the court held that its inherent power did not extend to the granting of rights of audience in the Court of Session.

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