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Federation of Tour Operators and Others, Regina (on the Application of) v HM Revenue and Customs and others: Admn 4 Sep 2007

The claimants complained that the sudden doubling of Airport Passenger Duty was unlawful since it had not been possible to recover this from customers, and was in breach of the Convention.
Held: The claim failed. The cost to the applicants as a whole was approximately pounds 50 million. The tax could only be challenged in a way open to anyone to attack an Act of Parliament, but the applicants had been unable to show that the government had failed to take into account any material consideration, in making the Regulations which covered their members. Nor could they show any sufficient incompatibility either with European law or with Human Rights law. Statements made in Parliament may be admitted in evidence before the courts without their admission contravening the prohibition against questioning or impeaching the parliamentary process.
Stanley Burnton J said: ‘In my judgment, the Speaker’s submissions, and the authorities to which I have referred, demonstrate the importance of identifying the purpose for which evidence of proceedings in Parliament is relied upon. Like Bean J in Bradley, it is the relevance of that material as well as its origin that the Court must consider. It is necessary to consider whether this material would otherwise be admissible on or relevant to the determination of the Claimants’ substantive claims, before deciding whether its origin precludes their adducing it in evidence.’

Judges:

Stanley Burnton J

Citations:

[2007] EWHC 2062 (Admin), Times 09-Oct-2007

Links:

Bailii

Statutes:

Chicago Convention on International Civil Aviation 1944

Jurisdiction:

England and Wales

Cited by:

CitedOffice of Government Commerce v Information Commissioner and Another Admn 11-Apr-2008
The Office appealed against decisions ordering it to release information about the gateway reviews for the proposed identity card system, claiming a qualified exemption from disclosure under the 2000 Act.
Held: The decision was set aside for . .
Appeal fromFederation of Tour Operators and Others, Regina (on the Application of) v HM Treasury CA 2-Jul-2008
Appeal against refusal of relief on challenge to introduction of Air Passenger Duty.
Held: The system which did not exempt passengers who had prepaid for their journey did not place an excessive burden on operators. The request failed. . .
CitedChaytor and Others, Regina v CACD 30-Jul-2010
The defendants had been members of the Houses of Commons and of Lords. They faced charges of dishonesty in respect of their expenses claims. They now appealed a finding that they were not subject to the exclusive jurisdiction of Parliament under . .
CitedKimathi and Others v Foreign and Commonwealth Office QBD 20-Dec-2017
Parliamentary privilege The claimants sought to have admitted as evidence extracts from Hansard in support of their claim for damages arising from historic claims.
Held: The court set out the authorities and made orders as to each element. . .
Lists of cited by and citing cases may be incomplete.

Taxes – Other, Human Rights, Constitutional

Updated: 11 July 2022; Ref: scu.259211

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