Boughton & Ors (R on the application of) v HM Treasury

Boughton & Ors (R on the application of) v HM Treasury

The Strasbourg authorities have established a clear and consistent line that the imposition of general taxation does not engage Article 9 ECHR rights, and the English courts are bound to follow this jurisprudence. Therefore, the application for judicial review has no reasonable prospect of success and permission to appeal is refused.

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 for Judicial Review
Outcome
Permission to appeal refused
Legal Topics
Article 9 ECHR (freedom of Thought, Conscience and Religion), First Protocol Article 1 ECHR (protection of Property), Judicial Review of Tax Collection and Allocation, Manifestation of Religious or Philosophical Beliefs, General Taxation and Conscientious Objection
Constitutional Law Human Rights Law Tax Law Article 9 ECHR (freedom of Thought, Conscience and Religion) First Protocol Article 1 ECHR (protection of Property) Judicial Review of Tax Collection and Allocation Manifestation of Religious or Philosophical Beliefs General Taxation and Conscientious Objection

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 3 Authorities cited 18 Party arguments 2
Sign in to unlock

Parties

Boughton & Ors

Applicant

HM Treasury

Respondent

Procedural Posture

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

Legal Issues

  1. 1 Whether the refusal to establish a separate peace tax fund for pacifist taxpayers engages Article 9 ECHR rights
  2. 2 Whether the Strasbourg jurisprudence precludes judicial review on Article 9 grounds in the context of general taxation
  3. 3 Whether the applicants' Article 9 rights are interfered with by the current tax system

Ratio Decidendi

The Strasbourg authorities have established a clear and consistent line that the imposition of general taxation does not engage Article 9 ECHR rights, and the English courts are bound to follow this jurisprudence. Therefore, the application for judicial review has no reasonable prospect of success and permission to appeal is refused.

Court Disposition

Permission to appeal refused