Law Pod UK Ep. 93: Taxation and Human Rights

23 September 2019 by

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 [2012] ECHR 438

CC & C Ltd v HMRC [2014] EWCA Civ 1653

Buffalo SRL in liquidation v Italy 38746/97 [2003] (3 July 2003)

R( on the application of ABC Limited) v Revenue and Customs Commissioners [2017] EWCA Civ 956

OWD Ltd (t/a Birmingham Cash and Carry) (In Liquidation) v Revenue and Customs Commissioners [2019] UKSC 30

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