On 13 June 2025 the Divisional Court handed down judgment in R (ALR and Others) v. Chancellor of the Exchequer [2025] EWHC 1467 (Admin). The Court dismissed the claims that sections 47-48 of the Finance Act 2025, which impose VAT on private school fees, breached Article 2 of Protocol 1 of the European Convention on Human Rights (taken alone or in conjunction with Article 14).
Sarah Hannett KC , Eleni Mitrophanous KC, and Katy Sheridan (with Sir James Eadie KC, Jason Pobjoy KC, Matthew Donmall and Tim Parker) acted for the Defendant, First Interested Party and the Intervener, instructed by HMRC.
The judgment is here.