OWD Ltd v Commissioners for HMRC [2019] UKSC 30

Wholesalers of alcohol now have a legal requirement to be a fit and proper person in the eyes of HMRC. For many this was a mere formality but others were suddenly worried about going out of business when they were unable to clear this new hurdle. OWD Ltd. faced this problem and while their appeal was pending they sought temporary relief so that they could at least trade in the meantime. When this was denied the question eventually ended up before the Supreme Court and on this episode we discuss the ramifications of the final decision. Music from bensound.com