Sidley advised Her Majesty’s Government (“HMG”) in its successful defense against a judicial review claim before the High Court of England and Wales in London. The claim related to the United Kingdom’s decision to remove certain exceptions to, and refunds of, Value Added Tax on goods exported to countries outside the EU, following Brexit. Heathrow Airport Limited, Global Blue (UK) Limited, and WDFG UK Limited (“Claimants”) challenged this decision through a request for judicial review.
Among the reasons for the UK Government’s decision were considerations relating to the UK’s compliance with the law of the World Trade Organization (“WTO”). The Claimants challenged HMG’s view of WTO law, and Sidley was engaged by Her Majesty’s Revenue and Customs to assist HMG on the WTO aspects of the case.
On 21 May 2021, the High Court released its judgment, which rejected the Claimants’ claims, and upheld HMG’s position. The Court agreed fully with the HMG’s position on WTO law.
The Sidley team included Todd Friedbacher (Geneva), Nic Lockhart (Geneva), and Deepak Raju (Geneva).