Fowler (Respondent) v Commissioners for Her Majesty's Revenue and Customs (Appellant)
Judgment summary details
20 May 2020
Neutral citation number
 UKSC 22
This footage is made available for the sole purpose of the fair and accurate reporting of the judicial proceedings of the Supreme Court. Although you are welcome to view these proceedings, the re-use, capture, re-editing or redistribution of this footage in any form is not permitted. You should be aware that any such use could attract liability for breach of copyright or defamation and, in some circumstances, could constitute a contempt of court.