Air traffic
R (on the application of Heathrow Hub Ltd and another) v Secretary of State for Transport (Speaker of the House of Commons intervening) [2019] EWHC 1069 (Admin), [2019] All ER (D) 12 (May)
There was no evidential basis for the legitimate expectation alleged by the claimants, that the defendant Secretary of State would select their proposal for an extension of the current Heathrow northern runway so that it could effectively operate as two separate runways, if he found it to be the most suitable scheme. The Division Court, in dismissing the claimants’ application for judicial review, further dismissed their competition law claim, as the Secretary of State had not placed any material reliance upon the risk that the claimants were not owners/operators of Heathrow and would not implement their scheme.
Assessment
Hargreaves v Revenue and Customs Commissioners [2019] UKFTT 244 (TC), [2019] All ER (D) 15 (May)
The Revenue and Customs Commissioners (HMRC) had made a discovery, pursuant to s 29 of the Taxes Management Act 1970, against the taxpayer in the sum of £84m in respect of a capital gain
