Wills & Trusts Law Reports | Spring 2020 #178The appellant taxpayer, Arron Banks, appealed against a notice of determination issued by HMRC. This notice assessed Mr Banks as owing inheritance tax of £162,945.34 on donations of £976,781.38 that he and companies that he controlled made to the UK Independence Party (UKIP) between October 2014 and March 2015 (the donations).
It was common ground that no UKIP MPs were elected at the 2010 UK General Election. UKIP did not therefore meet the statutory definition under s24(2) IHTA 1984 and so the Donations were not treated as exempt from VAT. The appellant argued that this ...
Robert Weir QC discuss the recent decision of the Supreme Court in Smith v Ministry Of Defence ‘It is one thing to say that higher level decisions may fall outwith article 2 and another to translate that general guidance into a determination on the facts of a particular case as to whether the claim made …
Continue reading "Human Rights Act: Claims can proceed for soldiers’ deaths in Iraq"
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Richard Lodge and Raoul Lumb discuss the impact of the Act on clinical negligence cases ‘Clinical negligence litigation often involves vulnerable members of society and it is surprising that the Human Rights Act has not, to date, had the impact that was expected.’ As an area of law largely focused on narratives of harm befalling …
Continue reading "Human Rights Act: Use of the Human Rights Act in clinical negligence litigation"
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