The judgment of the Court of Justice in Gallaher v HMRCwas not only the last referral ever made by a UK court, it is also the latest chapter in the ongoing litigation concerning ‘exit charges’. The UK may be relieved by the decision, particularly because of the court’s confinement of the scope of free movement of capital, which arguably remains available in some form under domestic law by virtue of ss 4 and 5 of the European Union (Withdrawal) Act 2018. However, the CJEU’s decision does not provide many answers in relation to other exit charge cases that are currently before the UK tribunals.
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The judgment of the Court of Justice in Gallaher v HMRCwas not only the last referral ever made by a UK court, it is also the latest chapter in the ongoing litigation concerning ‘exit charges’. The UK may be relieved by the decision, particularly because of the court’s confinement of the scope of free movement of capital, which arguably remains available in some form under domestic law by virtue of ss 4 and 5 of the European Union (Withdrawal) Act 2018. However, the CJEU’s decision does not provide many answers in relation to other exit charge cases that are currently before the UK tribunals.
If you are not a subscriber, subscribe now to read this content.
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