Case note: SAE Education Ltd v Commissioners for Her Majesty’s Revenue and Customs

20 Mar 2019 | by Elizabeth Kelsey

The Supreme Court’s judgment in SAE represents the end of a story that can be traced back to at least 2001, and the decision of Burton J in Customs and Excise Comrs v School of Finance and Management London Ltd [2001] STC1960 (‘SFM’). That case, like SAE, concerned whether a body making supplies of higher […]

Gender Reassignment – the legal saga continues

22 Aug 2017 | by Monckton Chambers

Secretary of State for Work and Pensions v HY (RP) [2017] UKUT 303 (AAC) (“HY”) Alexandra Littlewood, Pupil Barrister, Monckton Chambers Summary In the latest round of judicial scrutiny of the legislation governing gender reassignment, the Upper Tribunal (“UT”) has held that the Gender Recognition Act 2004 is compatible with EU anti-discrimination law. Next up, […]

An education in fiscal neutrality? The Court of Appeal upholds the terms of the UK’s education exemption

23 Feb 2016 | by George Peretz QC

Article 132(1)(i) of the PVD requires the following supplies to be exempt from VAT: the provision of children’s or young people’s education, school or university education, vocational training or retraining, including the supply of services and of goods closely related thereto, by bodies governed by public law having such as their aim or by other […]

R v Secretary of State for the Home Department ex p David Davis MP, Tom Watson MP, Peter Brice and Geoffrey Lewis [2015] EWCA Civ 1185

17 Dec 2015 | by Monckton Chambers

Imogen Proud, pupil barrister The Court of Appeal recently handed down judgment in an appeal concerning the Data Retention and Investigatory Powers Act 2014 (“DRIPA”). This piece of coalition government emergency legislation, which received royal assent on 17 July 2014, was challenged by MPs David Davis and Tom Watson, represented by Liberty. The judicial review […]

R (Western Sahara Campaign UK) v The Commissioners for HMRC and the Secretary of State for the Environment, Food and Rural Affairs [2015] EWHC 2898 (Admin)

05 Nov 2015 | by David Gregory

Article 3(5) of the Treaty on European Union (TEU) binds the Union to contribute ‘to the strict observance and the development of international law, including respect for the principles of the United Nations Charter‘. Does this provision have teeth and can it be used to support the rights of those outside the Union who are […]

Two wrongs don’t make a right: The High Court’s decision in Gallaher and Somerfield

05 Mar 2015 | by Michael Armitage

The High Court’s decision last month in R (Gallaher and Somerfield) v Competition and Markets Authority [2015] EWHC 84 (Admin) considered the way in which the OFT conducted its ‘Early Resolution’ settlement negotiations with parties who were subject to its tobacco investigation.   The judgment of Collins J (and the outcome of the appeal to the […]

OAO Neftyanaya Kompaniya Yukos v. Russia, Just Satisfaction, 31 July 2014, Application no. 14902/04: ECtHR’s Largest Ever Award for Just Satisfaction

06 Aug 2014 | by Conor McCarthy

In this landmark decision on just satisfaction (following its earlier decision on the merits of the dispute in 2012) the European Court of Human Rights made, by far, its largest ever award for pecuniary loss, ordering Russia to pay in the region of 1.9 billion Euros in compensation to the former shareholders of Yukos, (plus […]

Upper Tribunal roundly rejects HMRC’s unlawful treatment of Tourist Boards

25 Jun 2014 | by Frank Mitchell

In a decision released today, the Upper Tribunal has held that HMRC’s approach to the taxation of bodies established by statute for the purposes of promoting tourism is incorrect. Click here for a full analysis of the case South African Tourist Board case note. Click here for a link to the Upper Tribunal’s decision in […]