Скачать или смотреть (1) Emmanuel School (Derby) Ltd & ors (Appellants) v Chancellor of the Exchequer & ors (Respondent)

(2) BYL (by his litigation friend BAU) (Appellants/Claimants) v Chancellor of the Exchequer (Respondent/Defendant)

Tuesday 20 - Wednesday 21 January

Before The Master of the Rolls
Lord Justice Singh
Lady Justice Falk

(1) The Appellants appeal the decision of the High Court on 13 June 2025, which granted permission to bring a judicial review claim following a rolled up hearing but dismissed the judicial review claims.

The Claimants sought judicial review of the Defendant’s decision that VAT is to be payable on private school fees. There are three sets of claims that were heard together at a rolled-up hearing.

(2) The Appellant appeals the order of the High Court, dated 13 June 2025, by which permission to apply for judicial review was granted but dismissed the substantive judicial review claim.

The Appellants challenged the imposition of VAT on private school fees affected by the Finance Act 2025. The Claimants sought judicial review of the Defendant’s decision regarding tax changes affecting private schools.