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:
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
