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Article summary

Tax analysis: The Supreme Court considered a Francovich damages claim brought by the appellant against HM Treasury in respect of loss and damage which it asserted had flowed from the UK’s withdrawal of the low value consignment relief from VAT in 2012. The appellant alleged that the removal of the relief constituted a serious breach of EU law which was contrary to the Treaty on the Functioning of the European Union (TFEU) and general principles of EU law, including principles of equal treatment and proportionality. The Supreme Court rejected the claim, finding that the UK had not breached EU law and that the appellant had no reasonable grounds for the claim.