British Sky Broadcasting Group Plc v Commissioners of Customs and Excise: Admn 23 Feb 2001

The Commissioners are under a common law duty to treat taxpayers fairly, and not to discriminate without justification between taxpayers.

Citations:

[2001] EWHC Admin 127

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

Cited – Regina on the Application of Wilkinson v The Commissioners of Inland Revenue CA 18-Jun-2003
The claimant had not received the same tax allowance following his wife’s death as would have been received by a woman surviving her husband. That law had been declared incompatible with Human Rtights law as discriminatory, but the respondent . .
Lists of cited by and citing cases may be incomplete.

Taxes Management

Updated: 01 December 2022; Ref: scu.140281