Banks v Revenue and Customs Commissioners

[2021] EWCA Civ 1439, [2021] STC 2199

Court of Appeal: Sir Julian Flaux C, Henderson and Nicola Davies LJJ, [2021] EWCA Civ 1439, [2021] STC 2199, 6 October 2021

The Court of Appeal considered a challenge brought by Arron Banks in respect of a finding of the Revenue and Customs Commissioners that donations of almost £1 million made by him to the UK Independence Party (“UKIP”) were ineligible to be exempted from the inheritance tax liability attaching to his estate by reason of being gifts to political parties because UKIP at the material time failed to meet the threshold established in the Inheritance Tax Act 1984 (s24) of having at least two members in the House of Commons or one member plus at least 150,000 votes in the relevant election.” The claimant sought to rely on Article 14 of the ECHR read with Article 1 of the First Protocol to the ECHR, Article 10 and/or or Article 11 (freedom of assembly) of the ECHR and/or on Articles 10 and/or 11. The Upper Tribunal had overturned a decision by the First-tier Tribunal that  Mr Banks had been discriminated against on grounds of his political opinion contrary to Article 14 (though no remedy had be granted to him as it was not possible to construe s24 of the 1984 Act in a Convention-compliant manner and it was not open to the tribunal to make a declaration of incompatibility under s4 HRA).  The appellant appealed on the grounds, inter alia, that the Upper Tribunal erred in law in failing to hold that s24 directly or indirectly discriminated against him on the grounds of his political opinion in breach of Article 14 taken with A1P1, also that it erred in dismissing his claim that he was discriminated against on the grounds of being a supporter of a party which did not have any MPs following the 2010 General Election, alternatively that he was a victim of discrimination against UKIP on the grounds that it had no MPs following the 2010 General Election. He also claimed that the UT had erred in concluding that any discrimination (which it had not accepted had occurred) was justified. The Court (Henderson LJ with whom the Chancellor and Davies LJ agreed) dismissed his appeal. Continue reading

R (Cornerstone (North East) Adoption and Fostering Services Ltd) v OFSTED

Court of Appeal: Peter Jackson, Asplin and Nicola Davies LJJ, [2021] EWCA Civ 1390, [2021] IRLR 993, 24 September 2021

This was an appeal from the decision reported previously in this blog. The claimant was an independent fostering agency which sought to recruit (exclusively) evangelical Christian foster carers whose conduct was consistent with “traditional Biblical Christian” standards of behaviour, which did not include same-sex sex. The High Court rejected its challenge to an Ofsted report which found that its policy of accepting only heterosexual evangelical Christians as the potential carers of fostered children breached the EqA 2010 and the HRA 1998, ruling that the policy discriminated unlawfully on grounds of sexual orientation and was not saved by s193 EqA (see further below) or, because it provided services on behalf of a public authority, by para 2 of Sch 23. It required that Cornerstone alter the policy. Cornerstone was granted permission to appeal the High Court’s ruling on direct and indirect sexual orientation discrimination under the EqA and on the application of s193 EqA, though not on on the application of para 2 of Sch 23. It was also permitted to appeal the High Court’s findings that  that Cornerstone had breached prospective foster carers’ Convention rights, and that Ofsted had not breached Cornerstone’s Convention rights.

The appeal was dismissed on all grounds. (Peter Jackson LJ, with whom Asplin and Nicola Davies LJJ agreed, ruled that Cornerstone’s recruitment policy involved direct sexual orientation discrimination and was disproportionate to the aims pursued, this with the effect that the statutory defence did not apply, the discrimination by Cornerstone breached foster carers’ rights under Article 14 and 8 and Ofsted had not breached cornerstone’s rights under Article 9 ECHR. Continue reading

R (Akbar) v Secretary of the State for Justice

Court of Appeal: Haddon-Cave, Nicola Davies and Nugee LJJ, [2021] EWCA Civ 898 [2021] 4 WLR 94, 15 June 2021

This was an unsuccessful claim brought under Article 14 ECHR read with Article 5 and/or 8 to Rule 7(1A) of the Prison Rules 1999, which prevented the transfer to open conditions of prisoners in respect of whom deportation orders had been made to take effect on release from lengthy prison sentences. The Court of Appeal upheld the decision of the the Divisional Court (Hickinbottom LJ and Johnson J) essentially on the same grounds as the Divisional Court had relied upon, rejecting the claim that the discrimination in issue was on grounds of nationality (a suspect ground) and applying the “manifestly without reasonable foundation” test, albeit as modified by the Court of Appeal in R (Drexler) v Leicestershire County Council [2020] EWCA Civ 502. Continue reading

R (Cornerstone (North East) Fostering & Adoption Services v Ofsted

High Court: Julian B Knowles J, [2020] EWHC 1679 (Admin), 7 July 2020

The case was brought by a charitable adoption and fostering agency which sought judicial review of a report by Ofsted which found that its policy of accepting only heterosexual evangelical Christians as the potential carers of fostered children breached the Equality Act 2010 and the Human Rights Act 1998, and required that Cornerstone alter the policy. Cornerstone, which had contractual relationships with a number of local authorities, challenged Ofsted’s findings that its carer recruitment policy involved unlawful discrimination because of sexual orientation under the EqA and the HRA, and unlawful discrimination on grounds of religion or belief contrary to Article 8 and 14 ECHR. It also claimed that Ofsted had discriminated against Cornerstone on grounds of religion. Julian B Knowles J accepted that Ofsted had erred in deciding that Cornerstone had discriminated against potential foster carers on grounds of religion in view of the defences  provided by the EqA, and because the discrimination was justifiable under Article 14. He otherwise rejected the Cornerstone’s claim. (Note that Cornerstone’s appeal was rejected by the Court of Appeal: [2021] EWCA Civ 1390, [2021] IRLR 993, and see subsequent post.) Continue reading