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Wilkinson v Commissioners of Inland Revenue, Court of Appeal - Administrative Court, March 25, 2002, [2002] STI 234,[2002] STC 347,[2002] BTC 97,[2002] EWHC 182 (Admin)


Case No: CO/970/2001
Neutral Citation Number: [2002] EWHC 182 Admin
IN THE HIGH COURT OF JUSTICE
QUEEN'S BENCH DIVISION
ADMINISTRATIVE COURT
Royal Courts of Justice
Strand,
London, WC2A 2LL

Thursday 14th February 2002
B e f o r e :

THE HONOURABLE MR. JUSTICE MOSES

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(Transcript of the Handed Down Judgment of
Smith Bernal Reporting Limited, 190 Fleet Street
London EC4A 2AG
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Miss Dinah Rose and Mr. Philip Baker (instructed by Liberty for the Claimant)

Mr. Timothy Brennan QC and Miss Ingrid Simler (instructed by the Solicitor of Inland Revenue for the Defendant)

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Judgment
As Approved by the Court
Crown Copyright ©


Mr Justice Moses:

INTRODUCTION

The claimant is a widower whose wife died on 23 June 1999. By letter dated 13 November 2000, he claimed from the Inland Revenue a sum equivalent to Widow's Bereavement Allowance. He described it as a "widower's bereavement payment". Under Section 262 of the Income and Corporation Taxes Act 1988 ("ICTA") an allowance known as Widow's Bereavement Allowance ("WBA") is available to a widow for the year of assessment in which her husband dies, and the following year. Section 262 makes no express provision for any equivalent reduction in income tax to widowers. By Section 34 of the Finance Act 1999 WBA was abolished in relation to deaths occurring on or after 6 April 2000.
This claim raises issues similar to those raised in the applications of Hooper, Withey and others. Although I heard argument before hearing that case, I have drafted this judgment after drafting the judgment in that case. This judgment should be ...
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