Huitson, Regina (on The Application of) v Revenue and Customs: CA 25 Jul 2011

The claimant challenged the lawfulness of HMRC’s enforcement of retrospective amendments to legislation in violation of his human rights. The claimant says that, before the legislation was amended with retrospective effect, he was entitled to relief from UK income tax on income received by him from a trust in the Isle of Man. Now HMRC rely on the amendments to deny him, retrospectively, the tax relief previously available.
Mummery, Sullivan, Tomlinson LJJ
[2011] EWCA Civ 893, [2012] QB 489
Bailii
England and Wales
Cited by:
CitedRecovery of Medical Costs for Asbestos Diseases (Wales) Bill (Reference By The Counsel General for Wales) SC 9-Feb-2015
The court was asked whether the Bill was within the competence of the Welsh Assembly. The Bill purported to impose NHS charges on those from whom asbestos related damages were recovered.
Held: The Bill fell outside the legislative competence . .

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Updated: 14 March 2021; Ref: scu.442161