7 min

Fowler v Commissioners for HMRC [2020] UKSC 22 UK Law Weekly

    • News

Fowler is a seabed diver who lives in South Africa but works in the UK. HMRC wanted him to pay income tax here but Fowler relied on an interesting provision in the law to resist. In this episode we explore how judicial interpretation can change in response to legislation.

Music from bensound.com

Fowler is a seabed diver who lives in South Africa but works in the UK. HMRC wanted him to pay income tax here but Fowler relied on an interesting provision in the law to resist. In this episode we explore how judicial interpretation can change in response to legislation.

Music from bensound.com

7 min

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