M v Revenue & Customs [2010] UKFTT 356 (TC) (30 July 2010)

M v Revenue & Customs [2010] UKFTT 356 (TC) (30 July 2010)

The Tribunal held that, following the enactment of the Gender Recognition Act 2004, the right to equal treatment under Directive 79/7 arises only upon satisfaction of the national legal criteria for gender recognition. The two year rule and requirement for dissolution of a previous marriage are not contrary to EU law or the ECHR, as the adequacy of national criteria is not justiciable unless they are wholly deficient. The appellant is not entitled to recognition of her female gender for pension purposes prior to meeting the statutory requirements.

Citation
[2010] UKFTT 356 (TC)
Parties
Appellant: Appellant; Respondent: HMRC
Jurisdiction
United Kingdom
Judgment Date
30 July 2010
Procedural Posture
First Tier Tribunal (tax Chamber) Decision / Judgment
Outcome
Appeal dismissed
Legal Topics
Gender Recognition, Pension Entitlement, Discrimination, Directive 79/7/eec, Legal Gender Recognition Criteria
Tax Law Human Rights Law European Union Law Gender Recognition Pension Entitlement Discrimination Directive 79/7/eec Legal Gender Recognition Criteria

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 13 Party arguments 2
Sign in to unlock

Parties

Appellant

Appellant

HMRC

Respondent

Procedural Posture

First Tier Tribunal (tax Chamber) Decision / Judgment

Legal Issues

  1. 1 Whether the two year rule and requirement for dissolution of previous marriage under the Gender Recognition Act 2004 are compatible with EU Directive 79/7 and the ECHR
  2. 2 Whether EU law requires recognition of acquired gender for pension purposes prior to satisfaction of national legal criteria
  3. 3 Whether national criteria for gender recognition are subject to review under EU law

Ratio Decidendi

The Tribunal held that, following the enactment of the Gender Recognition Act 2004, the right to equal treatment under Directive 79/7 arises only upon satisfaction of the national legal criteria for gender recognition. The two year rule and requirement for dissolution of a previous marriage are not contrary to EU law or the ECHR, as the adequacy of national criteria is not justiciable unless they are wholly deficient. The appellant is not entitled to recognition of her female gender for pension purposes prior to meeting the statutory requirements.

Court Disposition

Appeal dismissed

Orders

  • The appellant is not entitled to recognition of her female gender for pension purposes prior to satisfying the criteria of the Gender Recognition Act 2004.
  • Any party dissatisfied with this decision may apply for permission to appeal within 56 days.