What did the ECtHR decide?
Bullets in an accordion
Accordion with bullets
- This
- Is
- a
- table
- with
- bullet points
- This oges onto more than one line This oges onto more than one line This oges onto more than one line This oges onto more than one line This oges onto more than one line This oges onto more than one line This oges onto more than one line
- So does this So does this So does this So does this So does this So does this So does this
accordion with a table
| This | is | all |
| table | content | that |
| needs | review | today |
Table and space
| This | is | a |
| table | that | has |
| text | below | it |
This is text
This is text
This is text
adding a table in an accordion from word
Table 1
| Band | Income tax rate | Dividend tax rate |
| Basic rate | 20% | 8.75% |
| Higher rate | 40% | 33.75% |
| Additional rate | 45% | 39.35% |
Content under the table
Table 2
| Income tax band | Standard CGT rate | CGT rate for residential property1 | CGT rate for carried interest2 | CGT rate if Business Asset Disposal Relief or Investors’ Relief applies |
| Basic rate (20%) | 10% | 18% | 18% | 10% |
| Higher rates (40%/45%) | 20% | 24% | 28% | 10% |
Copied bullet points
- the income tax personal allowance (the amount of income an individual can receive free of tax – tapered for individuals with income above £100,000 and not available for non-UK domiciled individuals claiming the remittance basis of taxation) is fixed at its current level of £12,570 until April 2028;
- the higher rate threshold (the level of income above which the higher rate of 40% is charged – currently £37,700 plus the personal allowance, if available) is also fixed at its current level until April 2028;
- the additional rate threshold (the level of income at which the 45% rate starts to apply) will remain at £125,140 until April 2028; and
- the dividend allowance (the tax-free allowance for dividend income) was halved from £1,000 to £500 from April 2024.
Table 3
| not copied in | manually added | as a test |
| to look | at table | copying issues |
No more content
Pasting in a selection of word document
Capital gains tax
The current position
Currently, there are different rates of capital gains tax which depend on the income tax status of the taxpayer and the type of asset being disposed of. All capital gains tax rates are lower than the equivalent income tax rates.
| Income tax band | Standard CGT rate | CGT rate for residential property1 | CGT rate for carried interest2 | CGT rate if Business Asset Disposal Relief or Investors’ Relief applies |
| Basic rate (20%) | 10% | 18% | 18% | 10% |
| Higher rates (40%/45%) | 20% | 24% | 28% | 10% |
1Note that the higher CGT rate on residential property gains was reduced from 28% to 24% by the 2024 Spring Budget in respect of gains arising on residential property disposals that exchange on or after 6 April 2024. Note also that, where the conditions for principal private residence relief are met, the gain arising on the disposal of an individual’s main residence is exempt from capital gains tax.
2Note that the Labour Party has proposed reforming the taxation of carried interest, as mentioned below in the “carried interest” section of this article.
It was announced in the 2022 Autumn Statement that the capital gains tax annual exempt amount (the level of chargeable gains which can be received free of tax in a tax year) would be reduced to £3,000 (for individuals and personal representatives) or £1,500 (for trustees) from April 2024. This was confirmed in the 2024 Spring Budget.
What might a new government do?
The discrepancy between income and capital gains tax rates has been the subject of much discussion in recent years. In November 2020, a report published by the Office of Tax Simplification recommended that the government should consider more closely aligning capital gains tax rates with income tax rates (albeit in conjunction with reintroducing a form of relief for inflationary gains). This report also suggested replacing Business Asset Disposal Relief (“BADR”, previously Entrepreneurs’ Relief) with a relief more focused on retirement, and abolishing Investors’ Relief.
However, the current government has not moved forward with these suggestions and the Conservative manifesto confirms that, if re-elected, capital gains tax rates will not be increased and BADR would be retained. It also pledges to maintain principal private residence relief “so that people’s homes are protected from Capital Gains Tax”, and to introduce a two-year temporary capital gains tax relief for landlords who sell to their existing tenants.
second paste of data to replicate live
The current position
The current position
Income and dividend tax rates for the 2024/25 tax year are as follows:
| Band | Income tax rate | Dividend tax rate |
| Basic rate | 20% | 8.75% |
| Higher rate | 40% | 33.75% |
| Additional rate | 45% | 39.35% |
In his 2022 Autumn Statement , the Chancellor announced the freezing or reduction of certain income tax thresholds and allowances. These plans were unchanged by subsequent fiscal events, meaning that:
- the income tax personal allowance (the amount of income an individual can receive free of tax – tapered for individuals with income above £100,000 and not available for non-UK domiciled individuals claiming the remittance basis of taxation) is fixed at its current level of £12,570 until April 2028;
- the higher rate threshold (the level of income above which the higher rate of 40% is charged – currently £37,700 plus the personal allowance, if available) is also fixed at its current level until April 2028;
- the additional rate threshold (the level of income at which the 45% rate starts to apply) will remain at £125,140 until April 2028; and
- the dividend allowance (the tax-free allowance for dividend income) was halved from £1,000 to £500 from April 2024.
The ECtHR’s decision in each case was as follows.
Exhaustion of domestic remedies - Duarte
In order to bring a claim to the ECtHR, all applicants must exhaust, or must have at least attempted to exhaust, all potential avenues for redress domestically first, for example by litigating their claims through the first instance and appeal courts in their jurisdiction.
In Duarte, it was “uncontested that the applicants did not pursue any legal avenue in Portugal concerning their complaints”. The ECtHR rejected their arguments that the domestic remedies were inadequate and, instead, found that a “comprehensive system of remedies existed”. The claim was therefore declared inadmissible. In contrast, in Klima, the applicants had exhausted all the domestic remedies available to them when the appeals throughout the Swiss court system were unsuccessful.
Victim status - Carême
To establish “victim status” (and therefore standing to bring a claim in the ECtHR), individual applicants must: (i) satisfy a minimum threshold of severity; (ii) pass the comparative test (that they are more likely to suffer harm than others); and (iii) show that they were specifically impacted.
This is a quote from someone
- Martin
The ECtHR held that Mr Carême did not meet these requirements. In particular, his claim to “victim status” was founded “on the sole ground that his current residence was in an area likely to be subject to flooding by 2040…[but] there was nothing to indicate where [his] residence would be in the years to come…so his interest appeared to be affected in too uncertain a manner”. The ECtHR found that, in essence, Mr Carême’s application was really one of public interest, rather than individual interest, and therefore he did not hold “victim status” 4 Mr Carême’s claim was, therefore, declared inadmissible.
Similarly, the ECtHR held that the four individuals who brought the claim in Klima also failed to meet the requirements for “victim status”.
However, the ECtHR found that the association which brought the claim alongside those individuals did satisfy the requirements because it was:
- lawfully established in its jurisdiction,
- set up to pursue aims including the defence of the human rights of its members from the threat of climate change; and
- representing “affected individuals … who are subject to specific threats or adverse effects of climate change on their lives, health or well-being”.
The decision on this issue is novel and sets a low bar for similar associations to demonstrate standing in future claims, even if the individual members of those associations would not meet the necessary requirements in their own right. The ECtHR’s rationale appears to be based on their view that climate change’s complexity, urgency and potential irreversibility justifies a unique approach to considering standing for associations pursuing climate change related aims.
Breaches of Articles 6 and 8 - Klima
In what has been described as a landmark decision, the ECtHR ruled that Switzerland had breached its duties under Article 6 (right to a fair trial) and Article 8 (right to respect for private and family life) of the ECHR by failing adequately to address the negative impacts of climate change.
The ECtHR analysed how Switzerland chose to implement policies and procedures to combat and mitigate climate change. It accepted that states enjoy a wide margin of appreciation with regards to how they choose to mitigate and combat climate change policies, targets and objectives. However, it considered Switzerland had fallen short due to gaps and delays in its proposed and implemented legislation, failures to adequately quantify its carbon budgets, and inadequacies in setting and complying with its emission targets and pathways. Switzerland had therefore breached Article 8 and, by dismissing the association’s claim in its domestic courts, breached Article 6 as well.
The decision effectively reduces the margin of appreciation available for states when determining how to tackle climate change and its adverse effects, and makes clear that national courts must provide a means for claimants to challenge the actions taken by states in this respect. If they do not, the decision provides a route for commitments made in the Paris Agreement to be enforced against member states via the ECtHR.
What is the impact on future climate-related claims in England?
The decisions must be considered by UK courts but do not bind them. The Klima ruling nonetheless potentially impacts future public and private law climate-related claims in England.
From a public law perspective, Klima may encourage more claims against the government before the English courts (and, if necessary, the ECtHR) for failing to take adequate measures to address climate change, particularly by funded associations likely to have better resources to pursue claims than individual claimants.
However, obstacles remain for such claims and they will be carefully scrutinised by the English courts. It is noteworthy that the UK representative judge in the ECtHR, Tim Eicke KC, gave a strongly-worded dissenting judgment in Klima, outlining his view that the majority had “gone well beyond” its authority by “unnecessarily” expanding the concept of “victim status” and creating a new right under Article 8 to “effective protection by the State authorities from serious adverse effects on their life, health, well‑being and quality of life arising from the harmful effects and risks caused by climate change”.
Judge Eicke KC also expressed concern that the decision would give “(false) hope that litigation and the courts can provide “the answer” without there being, in effect, any prospect of litigation…accelerating the taking of the necessary measures towards the fight against anthropogenic climate change”. Conversely, he believes the decision will prove “an unwelcome and unnecessary distraction for the national and international authorities” given the “significant risk that they will now be tied up in litigation about whatever regulations and measures they have adopted…”.
From a private law perspective, the Klima decision does not create a new cause of action against private individuals or entities. However, English courts may take ECHR rights and ECtHR decisions into account when interpreting existing causes of action. It is therefore possible that climate-related claims could be asserted against private individuals/entities based on existing causes of action but relying on the decision in Klima. A possible argument may be that the English courts, in accordance with the ECtHR’s interpretation of Article 8 in Klima, should effectively expand the scope of common law nuisance or negligence to establish climate-related duties of care owed by private entities/individuals.
Two weeks ago, Apple unveiled hundreds of new features that we are excited to bring to our users around the world. We are highly motivated to make these technologies accessible to all users. However, due to the regulatory uncertainties brought about by the Digital Markets Act (DMA), we do not believe that we will be able to roll out three of these features — iPhone Mirroring, SharePlay Screen Sharing enhancements, and Apple Intelligence — to our EU users this year. Specifically, we are concerned that the interoperability requirements of the DMA could force us to compromise the integrity of our products in ways that risk user privacy and data security.
Again, any such claim in England would face significant obstacles. However, similar arguments have already been made and accepted in other jurisdictions. In Milieudefensie v Shell 5, for example, the Hague District Court recognised that a general tortious “duty of care” established obligations on Shell to reduce greenhouse gas emissions.
Policy impact
Beyond their legal impact, ECtHR decisions often generate significant publicity and can materially impact policy. The Klima decision is no different and increases the political pressure on member states to take effective action on climate change.
It also comes against the backdrop of elections around the world this year in which climate change issues are likely to be extensively debated. In the UK, Judge Eicke KC’s dissenting judgment and concerns about the ECtHR overreaching its authority have been referenced in the debate about whether the UK should withdraw from the ECHR, given the ECtHR’s perceived degree of control over matters which some argue should be within the control of elected politicians.
1 Duarte Agostinho and Others v Portugal and 32 Others 39371/20
2 Careme v France 7189/21
3 Verein KlimaSeniorinnen Schweiz and Others v Switzerland 53600/20
4 The ECtHR also noted that Mr Carême had submitted his application as the former mayor of Grande-Synthe. The ECtHR held that decentralised authorities exercising public functions, such as a mayor, are to be regarded as government organisations and are not entitled to apply to the ECtHR under Article 34 of the ECHR.
5 Vereniging Milieudefensie and Others v Royal Dutch Shell C/09/571932

/Passle/653a8bb0703d3f7e680469f8/SearchServiceImages/2025-06-26-11-39-14-408-685d31622f10a0d8a0f68d9f.jpg)
/Passle/653a8bb0703d3f7e680469f8/MediaLibrary/Images/2025-05-22-15-45-43-642-682f46a7e23afcc7d8af3555.jpg)

/Passle/653a8bb0703d3f7e680469f8/SearchServiceImages/2025-05-08-13-51-52-581-681cb6f81151a6fe4f89ebed.jpg)