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Banks v Revenue and Customs Commissioners [2018] UKFTT 617 (TC) – read judgment
Donations made by Arron Banks to the United Kingdom Independence Party (‘UKIP’) are subject to a tax regime which discriminates against the donor on grounds of his political opinion, the First-Tier Tribunal (Tax Chamber) has found.
Facts
Mr Banks and companies controlled by him donated £976,781.38 to UKIP between 7th October 2014 and 31st March 2015.
As the donations constituted ‘transfers of value’ within s.3 of the Inheritance Tax Act 1984 (‘IHTA’), they attract a payment of inheritance tax unless a relevant exemption applies.
Section 24 of the IHTA provides for an exemption for gifts to political parties where at the last general election preceding the transfer of value in the following circumstances:
(2) …
(a) Two members of that party were elected to the House of Commons, or
(b) One members of that party was elected to the House of Commons and not less than 150,000 votes were given to candidates who were members of that party.
The fact that UKIP failed to have any MPs elected from its ranks on 6th May 2010 meant that, on the face of s.24, Mr Banks’s donations could not fall within the exemption.
(1) Do the facts fall within the ambit of one or more of the Convention rights?
(2) Was there a difference in treatment in respect of that right between the complainant and others put forward for comparison?
(3) If so, was the difference in treatment on one or more of the proscribed grounds under article 14?
(4) Were those others in an analogous situation?
(5) Was the difference in treatment objectively justifiable in the sense that it had a legitimate aim and bore a reasonable relationship of proportionality to that aim?
As to (1) and (2), it was agreed that the provision fell within the ambit of Article 1 of the First Protocol (the right to protection of property), and that there was differential treatment.
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Following a settlement of the case, Sir Michael has written to Ms Smith:
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What did Ms Smith allege?
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What does the election result mean for human rights?
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Banks v Revenue and Customs Commissioners [2018] UKFTT 617 (TC) – read judgment
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