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
 EWHC 182 (Admin),  STC 347
Human Rights Act 1998 4, Income and Corporation Taxes Act 1988 262, Taxes Management Act 1970 1(1)
England and Wales
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
The House was asked whether the payment of widow’s payment and widowed mother’s allowance to women alone discriminated against men.
Held: The Secretary’s appeal succeded. Section 6 of the 1998 Act permitted the discrimination as an existing . .
These lists may be incomplete.
Updated: 08 January 2021; Ref: scu.168032