M & Ors, R (on the application of) v Revenue & Customs Secretary of State for Work & Pensions Manchester City Council, Birmingham City Council and London Borough of Hammersmith and Fulham

M & Ors, R (on the application of) v Revenue & Customs Secretary of State for Work & Pensions Manchester City Council, Birmingham City Council and London Borough of Hammersmith and Fulham

Payment of social security benefits to spouses of listed persons, where household income is pooled and used for shared expenses, constitutes making funds available indirectly for the benefit of listed persons under Regulation (EC) 881/2002. HM Treasury is empowered to control and license such payments. The language of the Regulation is clear and must be given effect, even if the result is intrusive or inconvenient for the appellants.

Parties
Appellant: M; Appellant: A; Appellant: MM; Respondent: Her Majesty’s Treasury; Interested Party: Commissioners for HM Revenue & Customs; Interested Party: Secretary of State for Work & Pensions; Interested Party: Manchester City Council; Interested Party: Birmingham City Council; Interested Party: London Borough of Hammersmith and Fulham
Jurisdiction
England and Wales
Judgment Date
06 March 2007
Procedural Posture
Civil Appeal / Appeal From High Court to Court of Appeal
Outcome
appeal dismissed
Legal Topics
Counter Terrorism, Social Security Benefits, Interpretation of EU Regulations, Implementation of UN Security Council Resolutions
Public Law Administrative Law Human Rights Counter Terrorism Social Security Benefits Interpretation of EU Regulations Implementation of UN Security Council Resolutions

Case Brief

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Parties

M

Appellant

A

Appellant

MM

Appellant

Her Majesty’s Treasury

Respondent

Commissioners for HM Revenue & Customs

Interested Party

Secretary of State for Work & Pensions

Interested Party

Manchester City Council

Interested Party

Birmingham City Council

Interested Party

London Borough of Hammersmith and Fulham

Interested Party

Procedural Posture

Civil Appeal / Appeal From High Court to Court of Appeal

Legal Issues

  1. 1 Whether payment of social security benefits to spouses of listed persons constitutes making funds available 'indirectly for the benefit of' listed persons under Regulation (EC) 881/2002 and related domestic legislation.
  2. 2 Whether HM Treasury has power to control and license such payments.

Ratio Decidendi

Payment of social security benefits to spouses of listed persons, where household income is pooled and used for shared expenses, constitutes making funds available indirectly for the benefit of listed persons under Regulation (EC) 881/2002. HM Treasury is empowered to control and license such payments. The language of the Regulation is clear and must be given effect, even if the result is intrusive or inconvenient for the appellants.

Court Disposition

appeal dismissed

Orders

  • Appeals dismissed. The construction decided upon by the Deputy Judge is upheld.