In Fowler v HMRC  UKSC 22 (20 May) the UK Supreme Court determined, by a unanimous judgment, that a deeming provision of UK tax law that treated the performance of duties of employment as a diver as the carrying on of a trade in the UK for income tax purposes does not change the fact that, for the purposes of the relevant double taxation treaty (DTT), the taxpayer derived “income from an employment” (and therefore the employment income article of the treaty was in point, not the business profits article). The Supreme Court overturned the decision of the Court of Appeal, which was discussed in “Direct Tax Cases: Decisions from Ireland, the UK and the CJEU”, Irish Tax Review, 32/1 (2019).
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