Recent Supreme Court Tax Cases

15th October 2020, 4:00 PM

Philip Simpson QC and Rory Mullan recently hosted an afternoon webinar where they discussed Recent Supreme Court Tax Cases on the 15th October 2020.

The webinar was from 16.00 – 17.30 on 15th October 2020 by ZOOM.

This live webinar lasted approximately 1 hour 30 minutes and were supported by presentation slides with an opportunity to ask questions using either Zoom’s Q&A or “Raised Hand”.

Webinar timetable:

16:00 – 16.30 – Philip Simpson QC will be speaking on HMRC v Fowler [2020] UKSC 22, a case involving the application of the UK-South Africa Double Taxation Treaty and its application to an employee who was treated for UK tax purposes as self-employed.

16:30 – 17.00 – Rory Mullan will be speaking on Parry v HMRC [2020] UKSC 35, a case involving inheritance tax treatment of a pension scheme transfer and raising issues on the meaning of ‘associated operations’ and the application of the rule concerning dispositions with no gratuitous intent.

17:00 – 17:30 – Q & A

This webinar was hosted by Zoom. Please visit the Zoom website for their Terms & Conditions.

The recording of Philip Simpson QC and Rory Mullan’s webinar is now available. Please follow the link to access the recording here.

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