Law Pod UK Ep. 93: Taxation and Human Rights
23 September 2019
In Episode 93, Emma-Louise Fenelon speaks to Isabel McArdle about the ways in which taxation and human rights overlap, with a particular focus on how this has arisen domestically in relation to the licensing of wholesale alcohol trading.
The podcast refers to the following cases:
Malik v United Kingdom 23780/08  ECHR 438
CC & C Ltd v HMRC  EWCA Civ 1653
Buffalo SRL in liquidation v Italy 38746/97  (3 July 2003)
R( on the application of ABC Limited) v Revenue and Customs Commissioners  EWCA Civ 956
OWD Ltd (t/a Birmingham Cash and Carry) (In Liquidation) v Revenue and Customs Commissioners  UKSC 30
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