High Court Dismisses Challenge to the 2019 Loan Charge

High Court Dismisses Challenge to the 2019 Loan Charge

The High Court has dismissed two claims for judicial review of the controversial 2019 Loan Charge legislation, in which the Claimants were represented by Robert Venables QC and Ross Birkbeck.

Mrs Justice Andrews DBE found that the human rights provisions under which the claims were brought were not engaged at all, and that even if they had been the Loan Charge would have been a proportionate interference with the Claimants rights. The decision can be found here:

Zeeman and Murphy v HMRC [2020]

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