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SC slaps down CoA yet again

https://www.bailii.org/uk/cases/UKSC/2020/22.html

Didn't find your answer?

https://www.bailii.org/uk/cases/UKSC/2020/22.html

See para 29 "with respect", which is legalese for "you're talking nonsense". Furthermore, it's a bit disconcerting when a Lord Justice of appeal like Sir Launcelot  Henderson can state in fairly categorical terms that he is in "no doubt" about something and yet be entirely wrong and the other two LJs agree with him (thank God there is no longer a death penalty etc.)! See:

https://www.bailii.org/ew/cases/EWCA/Civ/2018/2544.html

https://www.step.org/news/uk-tax-authority-defeats-south-african-diver-f...

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By Tax Dragon
20th May 2020 17:45

I quite like para 28. "[Counsel for the Respondent] persuaded a majority of the Court of Appeal...."

No idea if that's legalese, but it sounds like the judge is either impressed with said Counsel or unimpressed with the lower Court. I'm guessing the latter, especially given your interpretation of the next paragraph.

Does the judgment have any consequence for anyone other than South African divers operating off the UK under a contract of employment in the UK? [And maybe their advisors. And maybe the promotion prospects of the CoA judges.]

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By Justin Bryant
20th May 2020 18:09

It is very useful re interpretation of DTAs & deeming provision generally, which are both grey areas of law - which makes it all the more worrying that the CoA was so adamant about their entirely wrong view there (not entirely dissimilar to some of the muppety cocksure comments on here).

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By Tax Dragon
20th May 2020 18:17

We're all guilty of that.

I'm not sure that the CoA was "adamant". Any judgment has to provide a decision, even if it's wrong. And the CoA one was by majority (wasn't it?), so I think "adamant" is a little harsh.

But you'll've read its judgment; I haven't. So I'll kowtow if you say so.

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By Justin Bryant
03rd Jun 2020 18:17

See para 38 of CoA case for Henderson LJ's "no doubt" comment (which is fairly adamant language in my book) and you are right it was a majority decision (I had skimmed it) and there are other interesting consequences explained here:
https://www.taxjournal.com/articles/fowler-employment-or-treaty-deemed-t...

As an aside, see this (non-tax) SC case slapping down both CoA & High Court judge.
https://www.lawgazette.co.uk/law/sc-sends-bullying-judge-libel-case-back...

A bad reflection on our current judiciary and no wonder I am constantly criticising bad tax (and other) judgments here - including SC I hasten to add - and it just goes to show what a lottery it all is.

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