Regina (Huitson) v Revenue and Customs Commissioners [2011] EWCA Civ 893 ; [2011] WLR (D) 248
“Section 58 of the Finance Act 2008 which amended fiscal legislation regarding double taxation relief with retrospective effect, thereby removing tax relief from tax avoidance schemes to United Kingdom residents, was neither disproportionate nor incompatible with article 1 of the First Protocol to the Convention for the Protection of Human Rights and Fundamental Freedoms, as scheduled to the Human Rights Act 1998.”
WLR Daily, 25th July 2011
Source: www.iclr.co.uk
