On 27 February 2026 the Court of Appeal handed down judgment in BYL & Anor v Chancellor of the Exchequer and ors [2026] EWCA Civ 170. The Court dismissed the Claimants’ appeal against the Divisional Court’s decision that ss.47-48 of the Finance Act 2025, which imposed VAT on private school fees, did not breach (i) Article 2 of the First Protocol (ii) Article 1 of the First Protocol or (iii) Article 14.
Sarah Hannett KC and Katy Sheridan (with Sir James Eadie KC, Jason Pobjoy KC, and Tim Parker) acted for the Defendant/Respondent, First Interested Party, and the Intervener, instructed by HMRC.
The judgment is here.