Banks v Revenue And Customs [2021] EWCA Civ 1439 (06 October 2021)

Banks v Revenue And Customs [2021] EWCA Civ 1439 (06 October 2021)

Section 24 of the Inheritance Tax Act 1984 does not discriminate, either directly or indirectly, against donors to political parties without MPs at the last general election on grounds of political opinion or 'other status' within Article 14 ECHR. The statutory criteria are neutral and apply equally to all parties. Any difference in treatment is objectively justified by the legitimate aim of supporting parties with established parliamentary representation. There is no breach of Articles 10 or 11 ECHR, and section 24 cannot be interpreted compatibly with Convention rights in a manner that would alter its fundamental operation. The appeal is dismissed.

Citation
[2021] EWCA Civ 1439
Parties
Appellant: Arron Banks; Respondents: The Commissioners for Her Majesty's Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
06 October 2021
Procedural Posture
Appeal From Upper Tribunal (tax and Chancery Chamber) / Court of Appeal Judgment
Outcome
Appeal dismissed
Legal Topics
Inheritance Tax, Political Donations, Article 14 ECHR, Article 1 Protocol 1 ECHR, Freedom of Expression, Freedom of Association, Discrimination, Statutory Interpretation
Tax Law Human Rights Law Constitutional Law Inheritance Tax Political Donations Article 14 ECHR Article 1 Protocol 1 ECHR Freedom of Expression +3 more

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Parties

Arron Banks

Appellant

The Commissioners for Her Majesty's Revenue and Customs

Respondents

Procedural Posture

Appeal From Upper Tribunal (tax and Chancery Chamber) / Court of Appeal Judgment

Legal Issues

  1. 1 Whether section 24 of the Inheritance Tax Act 1984 discriminates against donors to political parties without MPs at the last general election, contrary to Article 14 ECHR read with Article 1 Protocol 1 (A1P1)
  2. 2 Whether the discrimination is direct or indirect on grounds of political opinion or 'other status'
  3. 3 Whether any discrimination is objectively justified

Ratio Decidendi

Section 24 of the Inheritance Tax Act 1984 does not discriminate, either directly or indirectly, against donors to political parties without MPs at the last general election on grounds of political opinion or 'other status' within Article 14 ECHR. The statutory criteria are neutral and apply equally to all parties. Any difference in treatment is objectively justified by the legitimate aim of supporting parties with established parliamentary representation. There is no breach of Articles 10 or 11 ECHR, and section 24 cannot be interpreted compatibly with Convention rights in a manner that would alter its fundamental operation. The appeal is dismissed.

Court Disposition

Appeal dismissed

Orders

  • No declaration of incompatibility is made.
  • Section 24 of the Inheritance Tax Act 1984 remains in force as enacted.