Written question asked by Lord Laird (Crossbench), in the House of Lords. It was answered by Lord McKenzie of Luton (Labour) on Wednesday, 16 November 2005.

European Court of Human Rights: PM v United Kingdom

Question: In light of the potential effect on marriage and inheritance law of the judgment at the European Court of Human Rights in the case of PM v the United Kingdom (application no. 6638/03), whether they have considered appealing against the decision.

Answer: This case concerned the tax treatment of maintenance payments made by a father to the mother of his daughter for the benefit of their daughter. The couple in question had never been married. The court decided that as parents (whether previously married or not) had a legal obligation to maintain their children after a relationship had broken down, there was no objective justification for differentiating between previously married or unmarried fathers in terms of the tax treatment of the maintenance payments. The Government have decided not to appeal against the decision and the decision became final in October. The ruling focuses on tax treatment for payments made to support children after the breakdown of a relationship and gives no grounds for the Government to be concerned about impacts on marriage or inheritance.

Secondary information

Type: Written question
Reference: 675 c148WA; 2147
Session: 2005-06
Subjects: Children Appeals Judgements European Court of Human Rights Maintenance Marriage Succession Taxation
Link: View this Written question on www.publications.parliament.uk