Fowler v. HMRC and the Murky Waters of Treaty Interpretation

Journal
Jupp, A.; Atkinson, J. (Joshua)
OECD; United Kingdom
Bulletin for International Taxation 2019 (Volume 73), No. 6/7
FormatPDF
EUR
40
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45
(VAT excl.)

Fowler v. HMRC (2018), a case concerning a diver’s employment tax affairs, has highlighted fundamental differences of view in the interpretation of tax treaties. The article assesses the three court decisions regarding the case at the time of writing and considers what effect they may have for treaty interpretation.