- Explained — Royal Bank of Canada v The Commissioners for HMRC 2023-06-21
“…e concerned with here, like most bilateral double tax treaties, is based on the OECD Model Tax Convention (“MTC”). As explained by Lord Briggs in Fowler v HMRC [2020] UKSC 22, [2021] 1 All ER 97, guidance as to how such a treaty is to be interpreted can also be found in OECD Commentaries on the MTC, which (even where they post-date …”
- Cited — Oisin Fanning v The Commissioners for HMRC 2023-03-13
“…The correct approach to deeming provisions was summarised by Lord Briggs in Fowler v HMRC [2020] UKSC 22; [2020] STC 1476 at [27]:…”
- Cited — Tradition Financial Services Ltd v Bilta (UK) Ltd & Ors 2023-02-10
“…The Supreme Court authoritatively stated the approach to statutory deeming provisions in Fowler v HMRC [2020] UKSC 22, [2020] 1 WLR 2227 at [27]:…”
- Cited — Inmarsat Global Limited v The Commissioners for HMRC 2022-07-28
“…ng provisions. It is sufficient, I think, to cite from the most recent of them, the decision of the Supreme Court in Fowler v Revenue and Customs Commissioners [2020] UKSC 22, [2020] 1 WLR 2227. Lord Briggs there said at paragraph 27:…”
- Cited — Cadogan Holdings Limited v Fleur Marie Alberti 2022-04-13
“…In the recent decision of the Supreme Court in Fowler v Revenue and Customs Commissioners [2020] UKSC 22; [2020] 1 W.L.R. 2227 Lord Briggs set out (in paragraph 27 of his judgment) five principles applicable to the interpretation and application of statutory deemi…”
- Cited — Eynsham Cricket Club v Revenue & Customs 2021-02-23
“…t to extend the effect of the deeming provision beyond its statutory purpose (Polydor Ltd v Harlequin Record Shops Ltd [1980] 1 CMLR 669 at [11]; Fowler v HMRC [2020] UKSC 22, [2020] 1 WLR 2227 at [27]; and Szoma v Secretary of State for DWP [2005] UKHL 64, [2006] 1 AC 564 at [25]. Once Schedule 6 came into force, it was unnecessary…”
- Cited — Revenue And Customs v Northumbria Healthcare NHS Foundation Trust 2020-07-10
“…e most recent authoritative consideration of the principles applicable to deeming provisions of this kind is the decision of the Supreme Court in Fowler v HMRC [2020] UKSC 22, [2020] 1 WLR 2227. Lord Briggs said at [27]:…”