In Jersey Choice Ltd v HMT, the Claimant Jersey Choice Ltd sought Francovich damages, claiming that the UK’s removal in 2012 of a low value VAT relief from items sent from the Channel Islands by mail order breached EU law. Specifically, its rights free movement under articles 28, 30 and 34 of the Treaty on the Functioning of the European Union.

HHJ Johns QC held that the removal of the relief did not engage these articles and struck out the claim as having no reasonable prospect of success and as an abuse of process.

Amy Mannion acted for HMT and was led by Jessica Simor QC of Matrix Chambers.

Full judgment available here.