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

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

Once national criteria for gender recognition are enacted, EU law does not require review of their adequacy unless they are so deficient as not to amount to an honest attempt to comply. The two year rule and marriage dissolution requirement under the Gender Recognition Act 2004 are not contrary to Directive 79/7 or the ECHR. The appellant's legal gender for pension purposes is determined by satisfaction of the Act's criteria, not by earlier social transition or surgery.

Citation
[2010] UKFTT 356
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, Equal Treatment Directive, Pension Entitlement, Legal Gender Recognition Criteria
Human Rights Law EU Law Social Security Law Tax Law Gender Recognition Equal Treatment Directive Pension Entitlement Legal Gender Recognition Criteria

Case Brief

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Parties

Appellant

Appellant

HMRC

Respondent

Procedural Posture

First Tier Tribunal (tax Chamber) Decision / Judgment

Legal Issues

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

Ratio Decidendi

Once national criteria for gender recognition are enacted, EU law does not require review of their adequacy unless they are so deficient as not to amount to an honest attempt to comply. The two year rule and marriage dissolution requirement under the Gender Recognition Act 2004 are not contrary to Directive 79/7 or the ECHR. The appellant's legal gender for pension purposes is determined by satisfaction of the Act's criteria, not by earlier social transition or surgery.

Court Disposition

Appeal dismissed

Orders

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