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PM v The United Kingdom: ECHR 19 Jul 2005

A father complained that tax deductions which were granted to married fathers but not to unmarried fathers were discriminatory. He had paid maintenance for his daughter, but was not allowed to set the payments off against his income tax in the way he would have if he and the mother had been married.
Held: There was no proper justification of the different treatment. The purpose of the allowance was to encourage fathers to support their children, and to support them in making new families. There was no reason why previously unmarried fathers should be treated worse.

Citations:

6638/03, Times 15-Sep-2005, [2005] ECHR 504, (2005) 18 BHRC 668, [2009] ECHR 2255

Links:

Worldlii, Bailii, Bailii

Statutes:

European Convention on Human Rights A14 P1a1

Citing:

CitedMcMichael v United Kingdom ECHR 2-Mar-1995
In the course of care proceedings, medical and social services’ reports were disclosed to the courts, but not to the parents involved.
Held: The courts’ failure to show reports to the parents in care proceedings was a breach of the Convention. . .
CitedJames and Others v The United Kingdom ECHR 21-Feb-1986
The claimants challenged the 1967 Act, saying that it deprived them of their property rights when lessees were given the power to purchase the freehold reversion.
Held: Article 1 (P1-1) in substance guarantees the right of property. Allowing a . .

Cited by:

CitedIn re P and Others, (Adoption: Unmarried couple) (Northern Ireland); In re G HL 18-Jun-2008
The applicants complained that as an unmarried couple they had been excluded from consideration as adopters.
Held: Northern Ireland legislation had not moved in the same way as it had for other jurisdictions within the UK. The greater . .
CitedRodriguez v Minister of Housing of The Government and Another PC 14-Dec-2009
Gibraltar – The claimant challenged a public housing allocation policy which gave preference to married couples and parents of children, excluding same sex and infertile couples.
Held: The aim of discouraging homosexual relationships is . .
Lists of cited by and citing cases may be incomplete.

Human Rights, Discrimination, Income Tax

Updated: 03 July 2022; Ref: scu.229820

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