The case concerned the differential tax treatment between men and women, which granted to widows a tax allowance that was not granted to widowers.
Held: The court made a ‘declaration of incompatibility’ pursuant to section 4. 1(1) of the TMA gives to the Commissioners a wide statutory power to grant concessions to taxpayers which derogate from their obligations to pay tax in accordance with the letter of the applicable tax legislation
Judges:
Moses J
Citations:
[2002] EWHC 182 (Admin), [2002] STC 347
Links:
Statutes:
Human Rights Act 1998 4, Income and Corporation Taxes Act 1988 262, Taxes Management Act 1970 1(1)
Jurisdiction:
England and Wales
Cited by:
Appeal from – 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 . .
Cited – Hooper and Others, Regina (on the Application of) v Secretary of State for Work and Pensions HL 5-May-2005
Widowers claimed that, in denying them benefits which would have been payable to widows, the Secretary of State had acted incompatibly with their rights under article 14 read with article 1 of Protocol 1 and article 8 of the ECHR.
Held: The . .
Lists of cited by and citing cases may be incomplete.
Taxes Management, Discrimination, Human Rights
Updated: 05 June 2022; Ref: scu.168032
