Allan v Revenue and Customs Comrs
| Jurisdiction | UK Non-devolved |
| Judgment Date | 23 January 2015 |
| Neutral Citation | [2015] UKUT 16 (TCC) |
| Date | 2015 |
| Year | 2015 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
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11 cases
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Reeves
...legitimate aim or is not proportionate. [65] I should also mention, as is clear from the observation of Barling J in Allan v R & C Commrs [2015] BTC 502 at [40] that: … the hurdle for those alleging infringement of A1P1, particularly in the context of taxation provisions, has understandably......
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Arron Banks v The Commissioners for HM Revenue and Customs
...that tax measures “are entitled to particular deference” at [197], citing Barling J’s judgment in Allan v Revenue and Customs Comrs [2015] STC 890. 166. 5 Reeves v Revenue and Customs Comrs [2018] STC 2056 involved a claim for infringement of Article 14 read with A1P1. The Upper Tribunal re......
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Rowe and Others v Revenue & Customs Commissioners
...excessive burden": James v United Kingdom (1986) 8 EHRR 123 at [50]; Hentrich v France. 141 Thus as noted by Barling J in Allan v HMRC [2015] UKUT 16 (TCC) at [40]: "In the light of these principles the hurdle for those alleging infringement of A1P1, particularly in the context of taxation ......
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R (on the application of Rowe and Others) v R & C Commissioners; R (on the application of Vital Nut Company Ltd and Others)
...no 8793/79) (1986) 8 EHRR 123 at [50]. Tax measures are entitled to particular deference: see per Barling J in Allan v R & C Commrs [2015] BTC 502. [198] In my judgment, Simler J was also correct in distinguishing the two cases in which the ECtHR had found that the state's margin of appreci......
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