Amy Mannion acted for HMRC in Richard Allen v HMRC, in which the High Court held that VAT Directive 83/181 art.1 did not confer rights on individuals. Accordingly, the claimant businessman could not recover damages from the UK tax authorities following the collapse of his business, which he claimed was as a result of the government’s failure to halt an alleged abuse of a VAT relief for suppliers from the Channel Islands.

The judgement is available to download here: Richard Allen v HMRC UKT_2019_04