Akash Nawbatt QC and Colm Kelly appear at the Supreme Court via video link
Today, while the UK adjusted to life under new social distancing restrictions, Akash Nawbatt QC and Colm Kelly appeared in the first ever Supreme Court hearing conducted via video link with all 5 justices and counsel in remote locations.
Akash and Colm appeared on behalf of HMRC in Fowler v Commissioners for Her Majesty’s Revenue and Customs. The issue in this appeal is “whether Article 7 (on business profits) of the UK-South Africa Double Taxation Treaty ("DTC") or Article 14 DTC (on income from employment) applies for the purpose of allocating taxing rights in respect of remuneration for services provided by a diver in the UK under a contract of employment.” You can find full details on this appeal here.
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