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In The Queen (on the application of) The Motherhood Plan & Kerry Chamberlain v HM Treasury & HMRC [2021] EWCA Civ 1703, the Court of Appeal (CA) upheld the High Court's dismissal of a judicial review of the lawfulness of the Self-Employment Income Support Scheme (SEISS) on the basis that whilst discriminatory it was justified.

The judicial review was dismissed by the High Court with the judge ruling that:

On appeal, the Court of Appeal held:

In summary, the CA found that the group were indirectly discriminated against due to the use of ATP as the method of calculation for the SEISS, but given the time and resource constraints and the difficulties in gathering accurate data, all but limited mitigation was justified. The appeal was dismissed.

Useful guides on this topic

Covid-19: Self-Employment Income Support Scheme (SEISS) (now ended)
Self-Employment Income Support Scheme (SEISS): support for the self-employed during the Coronavirus crisis. The fifth SEISS grant covering May to September 2021 was open for claims until 30 September 2021. 

External links

The Queen (on the application of) The Motherhood Plan & Kerry Chamberlain v HM Treasury & HMRC [2021] EWCA Civ 1703

 


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