Supreme Courtroom
Revealed June 2, 2020
Fowler v Income and Customs Commissioners
Earlier than Lord Hodge, Girl Black, Lord Briggs, Girl Arden and Lord Hamblen
[2020] UKSC 22
Judgment Could 20, 2020

An individual resident in one other jurisdiction whose work in the UK was, below the phrases of a double taxation treaty, solely taxable within the UK if employment earnings, couldn’t depend on a statutory fiction in UK tax legislation that the actual exercise he had undertaken can be deemed to be that of a self-employed contractor, in order to keep away from any UK taxation.

The Supreme Courtroom so held in permitting an attraction by the income in opposition to the order of the Courtroom of Attraction (Lord Justice Henderson and Lord Justice Baker; Lord Justice Lewison

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