Two widowers complained that the widows bereavement tax allowance given only to women after the death of a husband was discriminatory.
Held: Whilst article 14 did not prevent different treatment in order to correct factual inequalities between the sexes, it would be discriminatory if, as here, there was no objective and reasonable justification. The original justification related to the earlier ability of a widower to continue to receive a married man’s income tax allowance. Now that that had disappeared, the remaining allowance was discriminatory.
Citations:
Times 28-Nov-2006, 63475/00, 63484/00, 63468/00, [2006] ECHR 976, [2008] STC 1469, [2006] STI 2506, [2008] BTC 458
Links:
Statutes:
European Convention on Human Rights
Jurisdiction:
Human Rights
Cited by:
See Also – Geen v United Kingdom ECHR 4-Dec-2007
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Lists of cited by and citing cases may be incomplete.
Human Rights, Income Tax, Discrimination
Updated: 06 September 2022; Ref: scu.246636