| Source: | All England Reporter |
| Publisher Citation: | [2008] All ER (D) 97 (Jul) |
| Court: | European Court of Human Rights |
| Judge: | Judge Garlicki (President), Judges Bratza, Bonello, Mijovic, Sikuta, Hirvela and Bianku, and Mr T Early (Section Registrar) |
| Judgment Dates: | 8 July 2008 |
Catchwords
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.
The Case
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.
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