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.
Listen to this episode on Audioboom here.
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