Hosking v Revenue and Customs (INHERITANCE TAX - exempt transfers - s.21 of IHTA 1984 - whether Gifts part of normal expenditure - whether a pattern of actual regular payments established - s.24 of IHTA 1984 - Human Rights Act 1998, Articles 10, 14 and Article 1 Protocol 1 - whether discrimination on grounds of "political opinion") [2026] UKFTT 406 (TC) (18 March 2026)

Hosking v Revenue and Customs (INHERITANCE TAX - exempt transfers - s.21 of IHTA 1984 - whether Gifts part of normal expenditure - whether a pattern of actual regular payments established - s.24 of IHTA 1984 - Human Rights Act 1998, Articles 10, 14 and Article 1 Protocol 1 - whether discrimination on grounds of "political opinion") [2026] UKFTT 406 (TC) (18 March 2026)

The Gifts were not part of Mr Hosking's 'normal expenditure' within s.21 IHTA 1984 as no settled pattern, commitment, or formula was established; donations were irregular and discretionary. The Gifts did not qualify for exemption under s.24 IHTA 1984 as they were not made to qualifying political parties. There was no direct or indirect discrimination under the Human Rights Act 1998 or ECHR, as the statutory regime applied equally and any difference in treatment was not causally linked to political opinion nor disproportionate.

Citation
[2026] UKFTT 406
Parties
Appellant: Jeremy John Hosking; Respondents: The Commissioners for His Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
18 March 2026
Procedural Posture
Inheritance Tax Appeal / First Tier Tribunal (tax Chamber) Final Judgment
Outcome
Appeal dismissed
Legal Topics
Inheritance Tax, Exempt Transfers, Political Donations, Pattern of Expenditure, Discrimination, Human Rights Act 1998, European Convention on Human Rights
Tax Law Human Rights Law Inheritance Tax Exempt Transfers Political Donations Pattern of Expenditure Discrimination Human Rights Act 1998 +1 more

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Parties

Jeremy John Hosking

Appellant

The Commissioners for His Majesty's Revenue and Customs

Respondents

Procedural Posture

Inheritance Tax Appeal / First Tier Tribunal (tax Chamber) Final Judgment

Legal Issues

  1. 1 Whether the Gifts were exempt transfers as part of normal expenditure under s.21 IHTA 1984
  2. 2 Whether the Gifts were exempt as political donations under s.24 IHTA 1984, construed compatibly with the Human Rights Act 1998 and ECHR

Ratio Decidendi

The Gifts were not part of Mr Hosking's 'normal expenditure' within s.21 IHTA 1984 as no settled pattern, commitment, or formula was established; donations were irregular and discretionary. The Gifts did not qualify for exemption under s.24 IHTA 1984 as they were not made to qualifying political parties. There was no direct or indirect discrimination under the Human Rights Act 1998 or ECHR, as the statutory regime applied equally and any difference in treatment was not causally linked to political opinion nor disproportionate.

Court Disposition

Appeal dismissed

Orders

  • Determination of inheritance tax liability in the amount of £349,309 upheld
  • No exemption applies under s.21 or s.24 IHTA 1984