FMX Food Merchants Import Export Co Ltd v Commissioners for HMRC [2020] UKSC 1

When an import of garlic turned out to be from China instead of Cambodia the company became liable for a rather large tax bill that was well overdue. The question in this case is whether it was too late for HMRC to issue its demand but in this episode we also take time to consider the relationship that the UK has with the principles of EU law and how this might be affected by Brexit. Music from bensound.com