Supreme Court grants permission to appeal in SAE Education Ltd

25 Jan 2018 | by Monckton Chambers

On 22 January 2018, the Supreme Court granted permission to appeal against the Court of Appeal’s judgment in SAE Education Ltd v HMRC [2017] EWCA Civ 1116. Melanie Hall QC and Elizabeth Kelsey represent the Appellant and will argue that its supplies of university education are exempt from VAT because it is a college of […]

EU Advocate General delivers landmark Opinion in Western Sahara Campaign UK v. Commissioners for Her Majesty’s Revenue and Customs

10 Jan 2018 | by Monckton Chambers

Advocate General Wathelet has delivered a landmark opinion in Case 266/16 on the validity of the Fisheries Partnership Agreement between the EU and Morocco. The case raises potentially far-reaching issues regarding the relationship between the EU and third counties and the extent to which such agreements must respect public international law and human rights obligations […]

Court of Appeal rules against Independent Police Complaints Commission in Schedule 7 terrorism “stop” case

18 Dec 2017 | by Monckton Chambers

The Court of Appeal has ruled against the Independent Police Complaints Commission (IPCC) in a case concerning disclosure of information to a complainant where there national security concerns arise. The claim was brought by Mr Miah who was ‘stopped’ by the Metropolitan Police at Heathrow Airport under Schedule 7 of the Terrorism Act 2000, which allows […]

High Court Gives Judgment in Sainsbury’s Visa Claim

07 Dec 2017 | by Monckton Chambers

The High Court (Phillips J) has dismissed Sainsbury’s claim against Visa in the on-going Interchange Fee litigation. In a judgment which departed from important aspects of the reasoning adopted in earlier cases (in particular, the High Court’s Judgment in Asda Stores Ltd v MasterCard Inc and the CAT’s determination in Sainsbury’s v MasterCard), Phillips J […]

Air Cargo Claimants can appeal

06 Dec 2017 | by Monckton Chambers

On 4 October 2017, Mrs Justice Rose dismissed claims by Emerald Supplies Limited and other claimants seeking damages alleged to have been caused in relation to alleged overcharges for flights between the EU and third countries prior to 1 May 2004, and alleged overcharges for flights between the EEA and third countries prior to 19 […]

Pension fund management services are not “insurance” for VAT purposes; and an end-consumer (still) has no direct claim against HM Revenue & Customs for refunds of “mistakenly paid” VAT

30 Nov 2017 | by Andrew Macnab

United Biscuits (Pension Trustees) Ltd and another v HMRC [2017] EWHC 2895 (Ch) The High Court (Warren J) has dismissed a claim by United Biscuits (Pension Trustees) Ltd (“UB”) against HMRC for refunds of (allegedly) overpaid VAT. UB is the trustee of a defined benefits pension fund.  It claimed restitution of sums paid by way […]