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Monthly Archives: July 2020

UK Law Weekly

Fowler v Commissioners for HMRC [2020] UKSC 22

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

UK Law Weekly

Cardtronics UK Ltd v Sykes [2020] UKSC 21

The case in this week’s episode is all about supermarket ATMs and how they are taxed. Do they belong to the banks because they operate the machines or do they belong to the supermarkets because they are on their property? Music from bensound.com