||All England Reporter
|| All ER (D) 97 (Jul)
||European Court of Human Rights
Judge Garlicki (President), Judges Bratza, Bonello, Mijovic, Sikuta, Hirvela and Bianku, and Mr T Early (Section Registrar)
||8 July 2008
Income tax - Relief - Widow's bereavement allowance - Allowance not available to widowers - Whether difference in treatment violating applicant's Convention rights - European Convention on Human Rights, art 14, First Protocol, art 1.
Income tax Relief. The difference in treatment between men and women as regards entitlement to Widows Bereavement Tax Allowance, of which the applicant was a victim, was not based on any objective and reasonable justification and, therefore, by refusing the applicant such a benefit, there had been a violation of art 14 of the Convention taken in conjunction with art 1 of the First Protocol to the Convention.
- An Official transcript is the final version of the judgment prepared by shorthand writers. LexisLibrary contains all judgments from the High Court and aboveView Judgment
- Cases related to this particular case that are related to, or discuss this caseView related cases
- Commentary discussing this particular case from LexisLibrary's comprehensive range of titles including Butterworths, Halsbury's and TolleyView related commentary
- The All England Law Reports comprises judgments with headnotes and catchwords indicating the area of law and key issues of the case prepared by legally qualified editorsFind AllER Reports