Boughton, R (on the application of) v Her Majesty's Treasury

Boughton, R (on the application of) v Her Majesty's Treasury

The claim is unarguable because clear and constant Strasbourg jurisprudence holds that the obligation to pay tax, even if some is used for military purposes, does not engage Article 9(1) ECHR. The domestic court cannot depart from this authority, and there is no right under domestic or Convention law to direct taxes away from military purposes on grounds of conscience.

Parties
Claimant: Boughton (Peace Tax Seven); Defendant: Her Majesty's Treasury
Jurisdiction
England and Wales
Judgment Date
25 July 2005
Procedural Posture
Judicial Review / Application for Permission for Judicial Review
Outcome
Permission for judicial review refused
Legal Topics
Freedom of Thought, Conscience and Religion, Manifestation of Belief, Taxation and Conscientious Objection, Article 9 ECHR
Constitutional Law Human Rights Law Tax Law Freedom of Thought, Conscience and Religion Manifestation of Belief Taxation and Conscientious Objection Article 9 ECHR

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Parties

Boughton (Peace Tax Seven)

Claimant

Her Majesty's Treasury

Defendant

Procedural Posture

Judicial Review / Application for Permission for Judicial Review

Legal Issues

  1. 1 Whether the requirement to pay taxes used for military purposes interferes with the right to manifest pacifist beliefs under Article 9 of the European Convention on Human Rights
  2. 2 Whether there is an arguable case that Article 9(1) is engaged by the claimants' objection to military taxation
  3. 3 Whether domestic courts can depart from clear and constant Strasbourg jurisprudence on this issue

Ratio Decidendi

The claim is unarguable because clear and constant Strasbourg jurisprudence holds that the obligation to pay tax, even if some is used for military purposes, does not engage Article 9(1) ECHR. The domestic court cannot depart from this authority, and there is no right under domestic or Convention law to direct taxes away from military purposes on grounds of conscience.

Court Disposition

Permission for judicial review refused

Orders

  • No order as to costs
  • Time for lodging further applications extended to 14 days from receipt of transcript, if the court has power