R (on the application of St Matthews (West) Ltd and others) v HM Treasury and another

Tax – Avoidance. The claimants applied for permission for judicial review of the provisions of s 194(1)(a) and 194(2) of the Finance Act 2013 which, by amending s 45 of the Finance Act 2003 with retrospective effect, made it plain that stamp duty land tax was chargeable in full on transactions structured in accordance with a tax avoidance scheme in which the claimants participated. The Administrative Court, in refusing permission to proceed with the application, held that the arguments alleging breach of art 6 of the European Convention on Human Rights fell short of the real prospect of success threshold by a considerable margin.

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