Fowler v Revenue and Customs Commissioners [2020] UKSC 22

International Tax Law Reports (2020) 22 ITLR 679, Commentary, 681-688

22 Pages Posted: 27 Jul 2020

See all articles by Johann Hattingh

Johann Hattingh

University of Cape Town (UCT) - Faculty of Law

John Avery Jones

London School of Economics & Political Science (LSE) - London School of Economics

Date Written: July 14, 2020

Abstract

A case comment dealing with the UK Supreme Court's decision in Fowler v Revenue and Customs Commissioners [2020] UKSC 22. The case concerns the effect on an income tax treaty of a domestic law provision deeming certain employed divers working in the UK to be treated for tax purposes as carrying on a trade. The central issue before the Supreme Court was whether the tax treaty provisions dealing with employment income or business profits applied. The comment deals with key reasons relied on by the Supreme Court in its decision that the deeming provision had no effect on interpretation and application of the tax treaty. Aspects considered include the relevance of Commentaries on the OECD Model Tax Convention, perceived double non-taxation, purposive interpretation, the relation between domestic law and income tax treaties as well as the effect of the court's decision on the collection of tax.

Keywords: tax treaty interpretation, purposive interpretation, deeming, domestic law and treaty law, United Kingdom

JEL Classification: K10,K34

Suggested Citation

Hattingh, Johann and Avery Jones, John, Fowler v Revenue and Customs Commissioners [2020] UKSC 22 (July 14, 2020). International Tax Law Reports (2020) 22 ITLR 679, Commentary, 681-688, Available at SSRN: https://ssrn.com/abstract=3650829 or http://dx.doi.org/10.2139/ssrn.3650829

Johann Hattingh

University of Cape Town (UCT) - Faculty of Law ( email )

Private Bag
Rondebosch 7701
South Africa

HOME PAGE: http://www.tax.uct.ac.za/aprof-johann-hattingh

John Avery Jones (Contact Author)

London School of Economics & Political Science (LSE) - London School of Economics ( email )

United Kingdom

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