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Case History (41)
BARONESS SMITH OF CLUNY K.C, THE ADVOCATE GENERAL FOR SCOTLAND for and on behalf of THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v George Wood
Reference:
ELG-SQ4-26
Court:
Elgin Sheriff Court
Judge:
Sheriff McDonald R
Courtroom:
null
Date:
18 June 2026
Time:
10:00 AM
Type:
First Hearing
Case Type:
Civil - Ordinary Actions
Location:
HM Revenue & Customs Solicitor's Office and Legal Services
BARONESS SMITH OF CLUNY K.C, THE ADVOCATE GENERAL FOR SCOTLAND for and on behalf of THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v Scott McManus
Reference:
FAL-SQ5-26
Court:
Falkirk Sheriff Court
Judge:
Sheriff Unallocated
Courtroom:
null
Date:
17 June 2026
Time:
10:00 AM
Type:
First Hearing
Case Type:
Civil - Ordinary Actions
Location:
HM Revenue & Customs Solicitor's Office and Legal Services
Baroness Smith of Cluney K.C The Advocate General for Scotland for and on behalf of The Commissioners for His Majesty's Revenue and Customs Queen Elizabeth House v John Grant
Reference:
HAM-SQ20-26
Court:
Hamilton Sheriff Court
Judge:
Sheriff Unallocated
Courtroom:
null
Date:
17 June 2026
Time:
10:00 AM
Type:
Hearing
Case Type:
Civil - Ordinary Actions
Location:
HM Revenue & Customs Solicitor's Office and Legal Services
Baroness Smith of Cluney K.C The Advocate General for Scotland for and on behalf of The Commissioners for His Majesty's Revenue and Customs Queen Elizabeth House v Robert Codona
Reference:
HAM-SQ22-26
Court:
Hamilton Sheriff Court
Judge:
Sheriff Unallocated
Courtroom:
null
Date:
17 June 2026
Time:
10:00 AM
Type:
Hearing
Case Type:
Civil - Ordinary Actions
Location:
HM Revenue & Customs Solicitor's Office and Legal Services
BARONESS SMITH OF CLUNY K.C, THE ADVOCATE GENERAL FOR SCOTLAND for and on behalf of THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v Paul Smith
Reference:
HAM-SQ38-26
Court:
Hamilton Sheriff Court
Judge:
Sheriff Unallocated
Courtroom:
null
Date:
16 June 2026
Time:
10:00 AM
Type:
First Hearing
Case Type:
Civil - Ordinary Actions
Location:
HM Revenue & Customs Solicitor's Office and Legal Services
BARONESS SMITH OF CLUNY K.C. THE ADVOCATE GENERAL FOR SCOTLAND for and on behalf of THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v XENTRA SOL LTD
Reference:
GLW-L79-26
Court:
Glasgow Sheriff Court
Judge:
Sheriff Taylor D
Courtroom:
null
Date:
15 June 2026
Time:
10:00 AM
Type:
Hearing
Case Type:
Civil - Ordinary Actions
Location:
HF SCOTLAND LLP
HM REVENUE & CUSTOMS V FALK ZIMMERMANN
Reference:
08 OF 2026
Court:
Birkenhead County Court
Judge:
Deputy District Judge Dawson
Courtroom:
Birkenhead County Courtroom 03
Date:
13 June 2026
Time:
2pm
Type:
Application to Set Aside a Statutory Demand (ASASD)
Case Type:
Application to Set Aside a Statutory Demand (ASASD)
Location:
In Person
HM REVENUE & CUSTOMS V FALK ZIMMERMANN
Reference:
08 OF 2026
Court:
Birkenhead County Court
Judge:
Deputy District Judge Dawson
Courtroom:
Birkenhead County Courtroom 03
Date:
12 June 2026
Time:
2pm
Type:
Application to Set Aside a Statutory Demand (ASASD)
Case Type:
Application to Set Aside a Statutory Demand (ASASD)
Location:
In Person
HM REVENUE & CUSTOMS V FALK ZIMMERMANN
Reference:
08 OF 2026
Court:
Birkenhead County Court
Judge:
Deputy District Judge Dawson
Courtroom:
Birkenhead County Courtroom 03
Date:
11 June 2026
Time:
2pm
Type:
Application to Set Aside a Statutory Demand (ASASD)
Case Type:
Application to Set Aside a Statutory Demand (ASASD)
Location:
In Person
Baroness Smith of Cluney K.C The Advocate General for Scotland for and on behalf of The Commissioners for His Majesty's Revenue and Customs Queen Elizabeth House v Jacqueline Mckenzie
Reference:
FFR-SQ4-26
Court:
Forfar Sheriff Court
Judge:
Sheriff Unallocated
Courtroom:
null
Date:
10 June 2026
Time:
10:00 AM
Type:
Hearing
Case Type:
Civil - Ordinary Actions
Location:
HM Revenue & Customs Solicitor's Office and Legal Services
HM REVENUE & CUSTOMS V FALK ZIMMERMANN
Reference:
08 OF 2026
Court:
Birkenhead County Court
Judge:
District Judge S Maddison
Courtroom:
Birkenhead County Courtroom 01
Date:
10 June 2026
Time:
2:00pm-2:45pm
Type:
Application to Set Aside a Statutory Demand (ASASD)
Case Type:
Application to Set Aside a Statutory Demand (ASASD)
Location:
In Person
HM REVENUE & CUSTOMS V FALK ZIMMERMANN
Reference:
08 OF 2026
Court:
Birkenhead County Court
Judge:
District Judge S Maddison
Courtroom:
Birkenhead County Courtroom 01
Date:
10 June 2026
Time:
2pm
Type:
Application to Set Aside a Statutory Demand (ASASD)
Case Type:
Application to Set Aside a Statutory Demand (ASASD)
Location:
In Person
BARONESS SMITH OF CLUNY K.C, THE ADVOCATE GENERAL FOR SCOTLAND for and on behalf of THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v Iain Morgan
Reference:
LAN-SQ2-26
Court:
Lanark Sheriff Court
Judge:
Sheriff Unallocated
Courtroom:
null
Date:
9 June 2026
Time:
10:00 AM
Type:
Hearing
Case Type:
Civil - Ordinary Actions
Location:
HM Revenue & Customs Solicitor's Office and Legal Services
HM REVENUE & CUSTOMS V FALK ZIMMERMANN
Reference:
08 OF 2026
Court:
Birkenhead County Court
Judge:
District Judge S Maddison
Courtroom:
Birkenhead County Courtroom 01
Date:
9 June 2026
Time:
2pm
Type:
Application to Set Aside a Statutory Demand (ASASD)
Case Type:
Application to Set Aside a Statutory Demand (ASASD)
Location:
In Person
BARONESS SMITH OF CLUNY K.C, THE ADVOCATE GENERAL FOR SCOTLAND for and on behalf of THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMSBARONESS SMITH OF CLUNY K.C, THE ADVOCATE GENERAL FOR SCOTLAND for and on behalf of THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v Mark Dugald Buchanan
Reference:
FTW-SQ6-26
Court:
Fort William Sheriff Court
Judge:
Sheriff Frazer R
Courtroom:
null
Date:
8 June 2026
Time:
10:00 AM
Type:
Hearing
Case Type:
Civil - Ordinary Actions
Location:
HM Revenue & Customs Solicitor's Office and Legal Services
BARONESS SMITH OF CLUNY K.C. THE ADVOCATE GENERAL FOR SCOTLAND for and on behalf of THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v PARK CONSTRUCTION & PLANT HIRE LTD (company registration number SC371069)
Reference:
GLW-L207-25
Court:
Glasgow Sheriff Court
Judge:
Sheriff Reid S
Courtroom:
null
Date:
8 June 2026
Time:
10:00 AM
Type:
Hearing
Case Type:
Civil - Ordinary Actions
Location:
HM Revenue & Customs Solicitor's Office and Legal Services
HM REVENUE & CUSTOMS V FALK ZIMMERMANN
Reference:
08 OF 2026
Court:
Birkenhead County Court
Judge:
District Judge S Maddison
Courtroom:
Birkenhead County Courtroom 01
Date:
8 June 2026
Time:
2pm
Type:
Application to Set Aside a Statutory Demand (ASASD)
Case Type:
Application to Set Aside a Statutory Demand (ASASD)
Location:
In Person
HM REVENUE & CUSTOMS V FALK ZIMMERMANN
Reference:
08 OF 2026
Court:
Birkenhead County Court
Judge:
District Judge S Maddison
Courtroom:
Birkenhead County Courtroom 01
Date:
7 June 2026
Time:
2pm
Type:
Application to Set Aside a Statutory Demand (ASASD)
Case Type:
Application to Set Aside a Statutory Demand (ASASD)
Location:
In Person
HM REVENUE & CUSTOMS V FALK ZIMMERMANN
Reference:
08 OF 2026
Court:
Birkenhead County Court
Judge:
District Judge S Maddison
Courtroom:
Birkenhead County Courtroom 01
Date:
6 June 2026
Time:
2pm
Type:
Application to Set Aside a Statutory Demand (ASASD)
Case Type:
Application to Set Aside a Statutory Demand (ASASD)
Location:
In Person
COMMISSIONERS FOR HM REVENUE & CUSTOMS-V-BJP RESIDENTIAL LIMITED
Reference:
INSOL 2 OF 2026
Court:
Port Talbot Justice Centre
Judge:
Ystafell Llys 03 Port Talbot, Dirprwy Farnwr Rhanbarth Wilson/ Deputy District Judge Wilson
Courtroom:
null
Date:
5 June 2026
Time:
2:20pm
Type:
Archwiliad Cyhoeddus, Public Examination
Case Type:
Archwiliad Cyhoeddus, Public Examination
Location:
Yn Bersonol, In Person
HM REVENUE & CUSTOMS V FALK ZIMMERMANN
Reference:
08 OF 2026
Court:
Birkenhead County Court
Judge:
District Judge S Maddison
Courtroom:
Birkenhead County Courtroom 01
Date:
5 June 2026
Time:
2pm
Type:
Application to Set Aside a Statutory Demand (ASASD)
Case Type:
Application to Set Aside a Statutory Demand (ASASD)
Location:
In Person
Baroness Smith of Cluney K.C The Advocate General for Scotland for and on behalf of The Commissioners for His Majesty's Revenue and Customs Queen Elizabeth House v Mohammed Sarfraz
Reference:
GLW-SQ26-26
Court:
Glasgow Sheriff Court
Judge:
Sheriff Unallocated
Courtroom:
null
Date:
4 June 2026
Time:
10:00 AM
Type:
Hearing
Case Type:
Civil - Ordinary Actions
Location:
HM Revenue & Customs Solicitor's Office and Legal Services
HM REVENUE & CUSTOMS V FALK ZIMMERMANN
Reference:
08 OF 2026
Court:
Birkenhead County Court
Judge:
District Judge S Maddison
Courtroom:
Birkenhead County Courtroom 01
Date:
4 June 2026
Time:
2pm
Type:
Application to Set Aside a Statutory Demand (ASASD)
Case Type:
Application to Set Aside a Statutory Demand (ASASD)
Location:
In Person
Baroness Smith of Cluny K.C The Advocate General for Scotland for and on behalf of The Commissioners for His Majesty's Revenue and Customs v David Smith
Reference:
KIL-SQ5-26
Court:
Kilmarnock Sheriff Court
Judge:
Sheriff Nicola Patrick
Courtroom:
null
Date:
3 June 2026
Time:
10:00 AM
Type:
Hearing
Case Type:
Civil - Ordinary Actions
Location:
HM Revenue & Customs Solicitor's Office and Legal Services
Baroness Smith of Cluny K.C The Advocate General for Scotland for and on behalf of The Commissioners for His Majesty's Revenue and Customs v James Milligan
Reference:
KIL-SQ6-26
Court:
Kilmarnock Sheriff Court
Judge:
Sheriff Nicola Patrick
Courtroom:
null
Date:
3 June 2026
Time:
10:00 AM
Type:
Hearing
Case Type:
Civil - Ordinary Actions
Location:
HM Revenue & Customs Solicitor's Office and Legal Services
Baroness Smith of Cluney K.C The Advocate General for Scotland for and on behalf of The Commissioners for His Majesty's Revenue and Customs Queen Elizabeth House v ALEXANDER MITCHELL
Reference:
PHD-SQ6-26
Court:
Peterhead Sheriff Court
Judge:
Sheriff Unallocated
Courtroom:
null
Date:
3 June 2026
Time:
10:00 AM
Type:
Hearing
Case Type:
Civil - Ordinary Actions
Location:
HM Revenue & Customs Solicitor's Office and Legal Services
HM REVENUE & CUSTOMS V FALK ZIMMERMANN
Reference:
08 OF 2026
Court:
Birkenhead County Court
Judge:
District Judge S Maddison
Courtroom:
Birkenhead County Courtroom 01
Date:
3 June 2026
Time:
2pm
Type:
Application to Set Aside a Statutory Demand (ASASD)
Case Type:
Application to Set Aside a Statutory Demand (ASASD)
Location:
In Person
Baroness Smith of Cluny K.C, The Advocate General for Scotland for and on behalf of The Commissioners for His Majesty's Revenue and Customs v RCM Garage Services a firm carrying on business at + others
Reference:
HAM-SQ31-26
Court:
Hamilton Sheriff Court
Judge:
Sheriff Unallocated
Courtroom:
null
Date:
2 June 2026
Time:
10:00 AM
Type:
Hearing
Case Type:
Civil - Ordinary Actions
Location:
In Person
Baroness Smith of Cluny K.C, The Advocate General for Scotland for and on behalf of The Commissioners for His Majesty's Revenue and Customs v Stuart Friel
Reference:
HAM-SQ29-26
Court:
Hamilton Sheriff Court
Judge:
Sheriff Unallocated
Courtroom:
null
Date:
2 June 2026
Time:
10:00 AM
Type:
Hearing
Case Type:
Civil - Ordinary Actions
Location:
HM Revenue & Customs Solicitor's Office and Legal Services
BARONESS SMITH OF CLUNY K.C, THE ADVOCATE GENERAL FOR SCOTLAND for and on behalf of THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v Yosof Ewing
Reference:
KKD-SQ2-26
Court:
Kirkcaldy Sheriff Court
Judge:
Sheriff Unallocated
Courtroom:
null
Date:
2 June 2026
Time:
10:00 AM
Type:
Hearing
Case Type:
Civil - Ordinary Actions
Location:
Pollock Fairbridge Schiavone Solicitors
BARONESS SMITH OF CLUNY K.C. THE ADVOCATE GENERAL FOR SCOTLAND for and on behalf of THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v AUBERNE HOMES LTD (company registration number SC369373), having its Registered Office at
Reference:
GLW-L49-26
Court:
Glasgow Sheriff Court
Judge:
Sheriff Reid S
Courtroom:
null
Date:
1 June 2026
Time:
10:00 AM
Type:
Hearing
Case Type:
Civil - Ordinary Actions
Location:
Wallace Hodge & Company Limited
LORD STEWART OF DIRLETON K.C. THE ADVOCATE GENERAL FOR SCOTLAND for and on behalf of THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v THE PARKWAY CATERING LTD (company registration number SC542685), having its Registered Office at
Reference:
GLW-L85-24
Court:
Glasgow Sheriff Court
Judge:
Sheriff Reid S
Courtroom:
null
Date:
1 June 2026
Time:
10:00 AM
Type:
Hearing
Case Type:
Civil - Ordinary Actions
Location:
TCH Law
Lord Stewart of Dirleton K. C. The Advocate General for Scotland for and on behalf of The Commissioners for His Majesty's Revenue and Customs + others v Urban Retail Ltd
Reference:
GLW-L11-23
Court:
Glasgow Sheriff Court
Judge:
Sheriff Reid S
Courtroom:
null
Date:
1 June 2026
Time:
10:00 AM
Type:
Peremptory Diet
Case Type:
Civil - Ordinary Actions
Location:
In Person
BARONESS SMITH OF CLUNY K.C. THE ADVOCATE GENERAL FOR SCOTLAND for and on behalf of THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v IMPACT CONTRACTS GLASGOW LIMITED
Reference:
GLW-L101-26
Court:
Glasgow Sheriff Court
Judge:
Sheriff Unallocated
Courtroom:
null
Date:
29 May 2026
Time:
10:00 AM
Type:
Hearing
Case Type:
Civil - Ordinary Actions
Location:
HM Revenue & Customs Solicitor's Office and Legal Services
BARONESS SMITH OF CLUNY K.C, THE ADVOCATE GENERAL FOR SCOTLAND for and on behalf of THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v Sean McFarlane
Reference:
AIR-SQ7-26
Court:
Airdrie Sheriff Court
Judge:
Sheriff Hughes J
Courtroom:
null
Date:
28 May 2026
Time:
10:00 AM
Type:
First Hearing
Case Type:
Civil - Ordinary Actions
Location:
HM Revenue & Customs Solicitor's Office and Legal Services
Baroness Smith of Cluny K.C. The Advocate General for Scotland for and on behalf of The Commissioners for His Majesty's Revenue and Customs v Dion Property Limited
Reference:
AYR-L39-25
Court:
Ayr Sheriff Court
Judge:
Sheriff Unallocated
Courtroom:
null
Date:
28 May 2026
Time:
10:00 AM
Type:
Hearing
Case Type:
Civil - Ordinary Actions
Location:
HM Revenue & Customs Solicitor's Office and Legal Services
Baroness Smith of Cluney K.C The Advocate General for Scotland for and on behalf of The Commissioners for His Majesty's Revenue and Customs Queen Elizabeth House v Gurpreet Singh Malhi
Reference:
GLW-SQ34-26
Court:
Glasgow Sheriff Court
Judge:
Sheriff Deutsch A
Courtroom:
null
Date:
28 May 2026
Time:
10:00 AM
Type:
First Hearing
Case Type:
Civil - Ordinary Actions
Location:
HM Revenue & Customs Solicitor's Office and Legal Services
Baroness Smith of Cluny K.C, The Advocate General for Scotland for and on behalf of the Commissioners for his Majesty's Revenue and Customs v Mrs Karen Sadler
Reference:
DBN-SQ4-26
Court:
Dumbarton Sheriff Court
Judge:
Sheriff Unallocated
Courtroom:
null
Date:
26 May 2026
Time:
10:00 AM
Type:
First Hearing
Case Type:
Civil - Ordinary Actions
Location:
HM Revenue & Customs Solicitor's Office and Legal Services
A Petition by Baroness Smith of Cluny K.C., The Advocate General for Scotland for and on Behalf of the Commissioners of His Majesty's Revenue and Customs for the winding-up of Éasgaidh Limited
Reference:
POR-L2-26
Court:
Portree Sheriff Court
Judge:
Sheriff Frazer R
Courtroom:
null
Date:
26 May 2026
Time:
10:00 AM
Type:
Hearing
Case Type:
Civil - Ordinary Actions
Location:
In Person
BARONESS SMITH OF CLUNY K.C. THE ADVOCATE GENERAL FOR SCOTLAND for and on behalf of THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v IMPACT CONTRACTS GLASGOW LIMITED
Reference:
GLW-L101-26
Court:
Glasgow Sheriff Court
Judge:
Sheriff Unallocated
Courtroom:
null
Date:
25 May 2026
Time:
10:00 AM
Type:
Hearing
Case Type:
Civil - Ordinary Actions
Location:
HM Revenue & Customs Solicitor's Office and Legal Services
THOMAS DAVID FREDERICK RICHARDS-V-HM REVENUE & CUSTOMS
Reference:
INSOL 4 OF 2026
Court:
Port Talbot Justice Centre
Judge:
Ystafell Llys 05 Port Talbot, Barnwr Rhanbarth Davies / DJ Davies
Courtroom:
null
Date:
21 May 2026
Time:
2pm
Type:
Cais i Ddirymu Hawliad Statudol (ASASD), Application to Set Aside a Statutory Demand (ASASD)
Case Type:
Cais i roi gorchymyn statudol o’r naill du (ASASD), Application to Set Aside a Statutory Demand (ASASD)
Location:
Yn Bersonol, In Person
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Related Parties
A Petition by Baroness Smith of Cluny K.C., The Advocate General for Scotland for and on Behalf of the Commissioners of His Majesty's Revenue and Customs for the winding-up of Éasgaidh Limited
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Involved in civil proceedings
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AUBERNE HOMES LTD (company registration number SC369373), having its Registered Office at
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BJP RESIDENTIAL LIMITED
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Involved in civil proceedings
Baroness Smith of Cluney K.C The Advocate General for Scotland for and on behalf of The Commissioners for His Majesty's Revenue and Customs Queen Elizabeth House
Involved in civil proceedings
Baroness Smith of Cluny K.C The Advocate General for Scotland for and on behalf of The Commissioners for His Majesty's Revenue and Customs
Involved in civil proceedings
Baroness Smith of Cluny K.C, The Advocate General for Scotland for and on behalf of The Commissioners for His Majesty's Revenue and Customs
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Baroness Smith of Cluny K.C. The Advocate General for Scotland for and on behalf of The Commissioners for His Majesty's Revenue and Customs
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COMMISSIONERS FOR HM REVENUE
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CUSTOMS
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David Smith
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Dion Property Limited
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FALK ZIMMERMANN
Involved in civil proceedings
George Wood
Involved in civil proceedings
Gurpreet Singh Malhi
Involved in civil proceedings
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IMPACT CONTRACTS GLASGOW LIMITED
Company
Involved in civil proceedings
Iain Morgan
Involved in civil proceedings
Jacqueline Mckenzie
Involved in civil proceedings
James Milligan
Involved in civil proceedings
John Grant
Involved in civil proceedings
LORD STEWART OF DIRLETON K.C. THE ADVOCATE GENERAL FOR SCOTLAND for and on behalf of THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Involved in civil proceedings
Lord Stewart of Dirleton K. C. The Advocate General for Scotland for and on behalf of The Commissioners for His Majesty's Revenue and Customs + others
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Mark Dugald Buchanan
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Mrs Karen Sadler
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PARK CONSTRUCTION
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PLANT HIRE LTD (company registration number SC371069)
Company
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Paul Smith
Involved in civil proceedings
RCM Garage Services a firm carrying on business at + others
Involved in civil proceedings
Robert Codona
Involved in civil proceedings
Scott McManus
Involved in civil proceedings
Sean McFarlane
Involved in civil proceedings
Stuart Friel
Involved in civil proceedings
THE PARKWAY CATERING LTD (company registration number SC542685), having its Registered Office at
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THOMAS DAVID FREDERICK RICHARDS
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