13 December 2019
Administrative Court released its Decision R (oao Cartref and others) v HMRC
The High Court handed down judgment in R (oao Cartref and others) v HMRC on 13 December 2019. The claimants sought a declaration of incompatibility under s. 4 HRA 1998 in respect of the loan charge introduced by Finance (No.2) Act 2017 on the grounds that this legislation constituted a disproportionate interference with their rights under Article 1 Protocol 1 to the ECHR to the peaceful enjoyment of their possessions. They also contended that the interaction of the loan charge legislation and the follower notice regime breached their right to a fair hearing under Article 6.
The claim was determined following a rolled-up hearing. Four of the five claimants were refused permission on the grounds that they did not have a possession that had been interfered with and two of those claimants lacked standing to bring the claim. The claim of the remaining claimant was dismissed with the court finding that there was no breach of Article 6, and any interference with A1P1 rights as a result of the loan charge legislation did not exceed the margin of appreciation given to member states.
Sadiya Choudhury, led by Sir James Eadie QC, acted for HMRC.
To see the approved Decision, click here.