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Fowler v Commissioners for HMRC [2020] UKSC 22
Jul 13, 2020•7 min
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Episode description
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
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