Wilkinson, R (on the application of) v Inland Revenue

Wilkinson, R (on the application of) v Inland Revenue

The Commissioners of Inland Revenue did not have statutory power under section 1(1) of the Taxes Management Act 1970 to grant widowers an allowance equivalent to the Widow's Bereavement Allowance, as this would contradict the clear intention of Parliament expressed in section 262 of the Income and Corporation Taxes Act 1988. Section 262 was incompatible with Article 14 ECHR when read with Article 1 of the First Protocol, but the Commissioners' actions were protected by section 6(2)(a) of the Human Rights Act 1998. There was no abuse of power or irrationality in refusing to settle Mr Wilkinson's claim on the same terms as Mr Crossland.

Parties
Appellant: Adrian John Wilkinson; Respondents: The Commissioners of Inland Revenue
Jurisdiction
England and Wales
Judgment Date
18 June 2003
Procedural Posture
Judicial Review (administrative Law) / Appeal From High Court to Court of Appeal
Outcome
Appeal dismissed
Legal Topics
Discrimination, Tax Allowances, Public Authority Powers, Human Rights Act Interpretation, Article 14 ECHR, Article 1 Protocol 1 ECHR, Declarations of Incompatibility
Constitutional Law Tax Law Human Rights Law Administrative Law Discrimination Tax Allowances Public Authority Powers Human Rights Act Interpretation +3 more

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Parties

Adrian John Wilkinson

Appellant

The Commissioners of Inland Revenue

Respondents

Procedural Posture

Judicial Review (administrative Law) / Appeal From High Court to Court of Appeal

Legal Issues

  1. 1 Whether the Commissioners of Inland Revenue had statutory power to grant widowers a tax allowance equivalent to the Widow's Bereavement Allowance (WBA) under section 1(1) of the Taxes Management Act 1970.
  2. 2 Whether section 262 of the Income and Corporation Taxes Act 1988 was incompatible with Article 14 ECHR when read with Article 1 of the First Protocol.
  3. 3 Whether the Commissioners' refusal to settle Mr Wilkinson's claim on the same terms as Mr Crossland's Strasbourg settlement was an abuse of power or irrational.

Ratio Decidendi

The Commissioners of Inland Revenue did not have statutory power under section 1(1) of the Taxes Management Act 1970 to grant widowers an allowance equivalent to the Widow's Bereavement Allowance, as this would contradict the clear intention of Parliament expressed in section 262 of the Income and Corporation Taxes Act 1988. Section 262 was incompatible with Article 14 ECHR when read with Article 1 of the First Protocol, but the Commissioners' actions were protected by section 6(2)(a) of the Human Rights Act 1998. There was no abuse of power or irrationality in refusing to settle Mr Wilkinson's claim on the same terms as Mr Crossland.

Court Disposition

Appeal dismissed

Orders

  • Declaration that section 262 of the Income and Corporation Taxes Act 1988 is incompatible with Article 14 ECHR when read with Article 1 of the First Protocol
  • No order for payment to Mr Wilkinson equivalent to the Widow's Bereavement Allowance