ELI5: Explain Like I'm 5

Littlewoods Mail Order Stores v IRC

Okay kiddo, so there's this thing called Littlewoods mail order stores. It's a company that sells things you can't buy in a store by sending a catalog to your house and you can order things from the catalog and they will send it to you.

Now, there was a problem with Littlewoods and the government. Littlewoods had to pay some money to the government because they didn't pay enough taxes on some of the things they sold.

But Littlewoods didn't want to pay the whole amount that the government said they owed. So they went to court and argued about it.

The court case was called Littlewoods mail order stores v IRC. IRC stands for the Inland Revenue, that's the part of the government that deals with taxes.

The court decided that Littlewoods had to pay most of the money the government said they owed. So Littlewoods had to pay the money and learn to always pay the right amount of taxes on their sales.