Boughton & Ors (R on the application of) v HM Treasury [2006] EWCA Civ 504 (04 May 2006)

Boughton & Ors (R on the application of) v HM Treasury [2006] EWCA Civ 504 (04 May 2006)

Strasbourg jurisprudence is clear and consistent that general taxation does not engage Article 9 ECHR rights, and English courts must follow this line unless and until it is changed by Strasbourg. The refusal to establish a segregated peace tax fund does not constitute interference with Article 9 rights.

Citation
[2006] EWCA Civ 504
Parties
Applicant: Boughton & Ors; Respondent: HM Treasury
Jurisdiction
England and Wales
Judgment Date
04 May 2006
Procedural Posture
Judicial Review / Application for Permission to Appeal and Renewed Application for Permission to Issue Proceedings
Outcome
permission to appeal refused
Legal Topics
Article 9 ECHR, Freedom of Religion, Conscientious Objection, General Taxation, Manifestation of Belief
Human Rights Constitutional Law Tax Law Article 9 ECHR Freedom of Religion Conscientious Objection General Taxation Manifestation of Belief

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Parties

Boughton & Ors

Applicant

HM Treasury

Respondent

Procedural Posture

Judicial Review / Application for Permission to Appeal and Renewed Application for Permission to Issue Proceedings

Legal Issues

  1. 1 Whether Article 9 ECHR is engaged by general taxation used for military purposes
  2. 2 Whether refusal to establish a segregated peace tax fund violates applicants' rights under Article 9
  3. 3 Whether Strasbourg jurisprudence precludes judicial review of UK taxation system on Article 9 grounds

Ratio Decidendi

Strasbourg jurisprudence is clear and consistent that general taxation does not engage Article 9 ECHR rights, and English courts must follow this line unless and until it is changed by Strasbourg. The refusal to establish a segregated peace tax fund does not constitute interference with Article 9 rights.

Court Disposition

permission to appeal refused