Wilkinson v Commissioners of Inland Revenue: Admn 14 Feb 2002

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
Moses J
[2002] EWHC 182 (Admin), [2002] STC 347
Human Rights Act 1998 4, Income and Corporation Taxes Act 1988 262, Taxes Management Act 1970 1(1)
England and Wales
Cited by:
Appeal fromRegina 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 . .
CitedHooper 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