Human Rights
Human rights issues arise across Amy’s practice areas. For example:
Selected Cases
- Moss v Royal Borough of Kingston Upon Thames [2021] EWHC 1032: Successful for claimant in judicial review against local authority. Leading case on the citizen’s inspection right found in s.26 of the Local Audit and Accountability Act 2014.
- OWD Ltd and another v HMRC [2019] UKSC 30: Supreme Court consideration including whether the application process for the HMRC-managed Alcohol Wholesalers Registration Scheme (AWRS) breached article 6 ECHR.
- R (oao X Ltd & Y Ltd; ABC Ltd) v HMRC [2017]: Arguments in Court of Appeal consideration of the correct approach to injunctive relief pending an appeal including arguments concerning article 6 and article 1 of the First Protocol.
Amy Mannion and Gideon Barth act in £400m claim for CPS - Mar 2025
On 11 February 2025 the Court of Appeal Civil Division (Davis LJ and Jeremy Baker LJ) handed down judgment (Hughes v (1) HMRC (2) CPS [2025] EWCA Civ 113) refusing Richard Hughes permission to appeal...
Amy Mannion appointed as King’s Counsel - Jan 2025
We are proud to announce that Amy Mannion has been successful in her appointment to Silk. We offer our warmest congratulations to Amy on her appointment and look forward to watching her take silk at...
The Undercover Policing Inquiry will begin to hear evidence again today, 21 October 2024, having heard opening statements last week - Oct 2024
In this phase, the Inquiry will consider undercover police deployments in the former “Special Demonstration Squad” of the Metropolitan Police Service, which commenced between 1982 and 1992....
Amy Mannion successful in Supreme Court - Feb 2024
In 2012, Section 199(3) of the Finance Act removed VAT relief known as Low Value Consignment Relief (“LVCR”). Jersey Choice Limited (“JCL”), a Jersey-registered company that grows...
Amy Mannion appears in Supreme Court in appeal against a strike out decision - Nov 2023
Amy Mannion appeared for His Majesty’s Treasury before the Supreme Court yesterday, led by Jessica Simor KC (Matrix Chambers). The issue before the court was whether Court of Appeal was right to...
Undercover Policing Inquiry’s Interim Report Published - Jul 2023
The Undercover Policing Inquiry’s Interim Report was published on 29th June. The report focuses on the period from 1968 – 1982 and found that the methods used by the police to gain information...
Amy Mannion successful in Court of Appeal - Dec 2021
Jersey Choice Ltd appealed against the decision of the High Court to strike out its claim for Francovich damages arising from the removal of a VAT relief which the company claimed was in breach of EU...
Amy Mannion successful for claimant in judicial review against Royal Borough of Kingston Upon Thames - Apr 2021
Amy represented Derek Moss, a resident of the Royal Borough of Kingston Upon Thames, in his challenge to Kingston Council’s refusal to allow him to inspect records and documents relating to their...
Amy Mannion successful in strike out of claim for Francovich damages - Dec 2020
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...
Undercover Policing Inquiry’s hearings begin today - Nov 2020
Today, 2nd November, the Undercover Policing Inquiry starts its hearings with seven days of live-streamed opening statements, followed by seven days of evidence hearings. The full schedule and how the...
1COR hosts Sutton Trust students for an insight into life at the Bar - Oct 2019
What is a barrister? 1COR hosts Sutton Trust Pathways to Law students to give them a glimpse into life at the Bar. 1COR, led by Head of Outreach Jo Moore, welcomes Sutton Trust students to learn...
Amy Mannion successful before the Supreme Court - Jun 2019
Amy Mannion acted for HMRC in OWD and another v HMRC [2019] UKSC 30. In the judgment, handed down on 19 June 2019, the Supreme Court considered HMRC’s powers under the Alcohol Wholesaler...
1COR walk in the LLST’s London Legal Walk 2019 - Jun 2019
These 1COR boots are made for walking...in the London Legal Walk 2019! Each year 1COR raise money to provide access to justice through their support of the London Legal Support Trust (LLST). Each...
Amy Mannion successful for HMRC in VAT EU law case - Apr 2019
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...
Five members volunteer at Inner Temple’s ‘Becoming a Barrister’ day - Feb 2019
Clodagh Bradley QC, Amy Mannion, Emma-Louise Fenelon, Head of Outreach Jo Moore and Charlotte Gilmartin this week volunteered at a ‘Becoming a Barrister Day’ for 16-18 year olds. The event,...
Jo Moore and Amy Mannion speak on panel about Pathways to Law at the London School of Economics - Jan 2019
Last night Amy Mannion and Jo Moore, Head of Outreach, spoke on a panel with three solicitors about being a barrister at the London School of Economics (LSE) to explain the differences between the...
Amy Mannion successful for HMRC in alcohol excise WOWGR-approval revocation appeal - Apr 2018
HMRC revoked the approval of Beehive Wines to trade in duty-suspended alcohol under the Warehousekeepers and Owners of Warehoused Goods Regulations (WOWGR) as a result of their non-compliance with...
Congratulations to Owain Thomas QC, Jeremy Hyam QC and Amy Mannion on being appointed as Recorders - Mar 2018
We are delighted to announce that Owain Thomas QC, Jeremy Hyam QC and Amy Mannion have been appointed as recorders by the Queen, on the advice of the Lord Chancellor, the Right Honourable David Gauke...
The Supreme Court grant permission in OWD Ltd & Another v HMRC - Feb 2018
The Supreme Court has granted permission to appeal to both the traders and HMRC in OWD Ltd & Another v HMRC. The case concerns the HMRC-managed Alcohol Wholesalers Registration Scheme...
Amy Mannion promoted to A panel of the Attorney General’s Panels of Counsel - Jun 2017
1 Crown Office Row is delighted to announce that, effective from 1 September 2017, Amy Mannion has been promoted from the B panel to the A panel of the Attorney General's Panels of Junior Counsel to...
Amy Mannion successful for HMRC in discharging a High Court injunction - May 2017
Mr Justice Haddon Cave overturned an injunction against HMRC which had been in place for over a year, holding that the balance of convenience had 'decisively shifted' in favour of discharge. He did...
Amy Mannion to appear in Court of Appeal in alcohol wholesaler judicial review and injunction cases - May 2017
Earlier this year Amy Mannion successfully defended HMRC in three High Court injunction judicial reviews. The applicants (all protected by anonymity orders) were businesses who had been refused...
Supreme Court refers questions to the CJEU in Volkswagen Financial Services Ltd v Commissioners for HMRC - Apr 2017
In Volkswagen Financial Services (UK) Ltd v Commissioners for Her Majesty's Revenue and Customs the Supreme Court has referred 4 questions on the interpretation of the VAT Directive in the context of...
Owain Thomas QC, leading Amy Mannion, Acted for HMRC against Volkswagen Financial Services - Nov 2016
On Thursday 3 November Owain Thomas QC, leading Amy Mannion, acted for HMRC in the Supreme Court in Volkswagen Financial Services (UK) Ltd (VWFS) v HMRC. The case concerned what is a fair and...
Amy Mannion win for HMRC in Upper Tribunal (Tax Chamber) - Aug 2016
The Upper Tribunal allowed HMRC's appeal against a decision of the First Tier. The First Tier had been wrong to conclude that it was unreasonable for HMRC to refuse a Duty Deferment Account to an...
Suzanne Lambert and Amy Mannion return to practice after maternity leave - Sep 2015
Suzanne Lambert has returned to full-time practice after an extended period of maternity leave. She resumes her broad civil law practice with a particular interest in human rights, all types of...
Amy Mannion successful in unlawful detention judicial review - May 2014
Amy Mannion was successful representing the Home Secretary in an unlawful detention judicial review. In a detailed judgment, Alexander Nissen QC found that the Claimant had not been unlawfully...
Amy Mannion successfully defended the Home Office against two joined applications for judicial review - May 2014
Amy Mannion successfully defended the Home Office against two joined applications for judicial review. The Claimants had both challenged the lawfulness of guidance issued by the Home Secretary as to...
Amy Mannion successful in Upper Tribunal for HMRC in Colchester v HMRC - Apr 2014
Amy Mannion represented HMRC in the case of Colchester v HMRC [2014] STI 871. This is the first Upper Tribunal authority on when a construction is, for VAT purposes, an "annexe to an existing...
Amy Mannion wins case for HMRC clarifying that a card game, Bridge, is not a sport - Feb 2014
What is a sport? This was the question which faced the First Tier Tax Tribunal in English Bridge Union v HMRC. Amy Mannion, for HMRC, persuaded the Tribunal that the well-known card game, Bridge, was...
Amy Mannion wins in VAT case worth £400,000 - Jun 2013
Amy was leading counsel for HMRC in this case of JMC Electronics Ltd v HMRC. Dismissing the company's appeal after a hearing lasting 7 days, the Tribunal found that JMC had "colluded in contrived...
Amy Mannion has been appointed to two Crown Prosecution Service (CPS) Specialist Advocate Panels - Mar 2013
Amy Mannion has been appointed to two of the Crown Prosecution Service's Specialist Advocate Panels, for Fraud (at Grade 3) and Extradition (at Grade 2). Amy continues to accept instructions for...
Amy Mannion wins for HMRC in Global Corporation Trading v HMRC - Mar 2013
Amy Mannion wins for HMRC in Global Corporation Trading v HMRC. The Tribunal found that the directors of Global Trading knew their trade in 2006 was connected with missing trader Intra-Community...
New Appointments to the Attorney General’s A, B and C Panels – February 2013 - Feb 2013
