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You are here: BAILII >> Databases >> England and Wales High Court (Administrative Court) Decisions >> Boughton, R (on the application of) v Her Majesty's Treasury [2005] EWHC 1914 (Admin) (25 July 2005) URL: http://www.bailii.org/ew/cases/EWHC/Admin/2005/1914.html Cite as: [2005] EWHC 1914 (Admin) |
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QUEEN'S BENCH DIVISION
THE ADMINISTRATIVE COURT
Strand London WC2 |
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B e f o r e :
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THE QUEEN ON THE APPLICATION OF BOUGHTON | (CLAIMANT) | |
-v- | ||
HER MAJESTY'S TREASURY | (DEFENDANT) |
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Smith Bernal Wordwave Limited
190 Fleet Street London EC4A 2AG
Tel No: 020 7404 1400 Fax No: 020 7831 8838
(Official Shorthand Writers to the Court)
MR J CROW (instructed by the Treasury Solicitor) appeared on behalf of the DEFENDANT
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Crown Copyright ©
"We are a group of seven tax-paying citizens. We want to make a positive contribution to society by paying our tax in full. We object in conscience to paying others to kill on our behalf. The current tax policy forces us to do just that. We have each tried to direct our income taxes to the use of peaceful, non-military purposes. In each case we were denied the right and each of us have faced a dilemma: either to pay our taxes and so become complicit in killing, or to follow our conscience and break the law by withholding payment of a portion of our taxes. Following our consciences has led us to court or the threat of prosecution. We object in conscience to this financial conscription, and believe that its legal basis is questionable. We are seeking a judicial review of current UK tax policy on this issue."
"(1) Everyone has the right to freedom of thought, conscience and religion; this right includes freedom to change his religion or belief and freedom, either alone or in community with others and in public or private, to manifest his religion or belief, in worship, teaching, practice or observance.
(2) Freedom to manifest one's religion or beliefs shall be subject only to such limitations as are prescribed by law and are necessary in a democratic society in the interests of public safety, for the protection of public order, health or morals, or for the protection of the rights and freedoms of others."
"The applicant, who is a Quaker, contends that to compel him to contribute to expenditure for armaments rather than for peaceful purports is an outrage to his conscience and contrary to the requirements of the manifestation of the belief that he has. He contends that the manifestation and practice of his Quaker beliefs requires him to oppose recourse to war in the settlement of disputes and not to support, directly or indirectly, weapon procurement, weapon development and other defence-related expenditure. It is therefore his contention that it was a necessary part of the manifestation of his Quaker belief and practice and observed that 40 per cent of his income tax can be diverted for different peaceful purposes. This step is not merely consistent with the Quaker beliefs but necessary to their manifestation."
One can well see the analogy with the circumstances of this case. Indeed, it seems to me that there is no material distinction between the matters that were in issue in C and the matters that are in issue in this particular claim.
"Article 9 primarily protects the sphere of personal beliefs and religious creeds, ie, the area which is sometimes called the forum of the internal. In addition, it protects acts which are intimately linked with these attitudes, such as acts of worship or devotion which are aspects of the practice of religion or belief in a generally recognised form. However, in effecting this personal sphere, Article 9 of the Convention does not always guarantee the right to behave in the public sphere in a way which is dictated by such a belief; for instance, by refusing to pay certain taxes because part of the revenue so raised may be applied to military expenditure. The Commission has so held in . . . Arrowsmith v United Kingdom where it stated that:
'The term 'practice' as employed in Article 9(1) does not cover each act which is motivated or influenced by a religion or belief.'
The obligation to pay taxes is a general one which has no specific conscientious implications in itself. It is also illustrated by the fact that no taxpayer can influence or determine the purpose of which his or her contribution was done once they are collected. Furthermore, the power of taxation is expressly recognised by the Convention system and is ascribed by Article 1 of the First Protocol. It follows that Article 9 does not confer on the applicant the right to refuse, on the basis of his convictions, to abide by legislation the operation of which is provided by the Convention, and which applies neutrally and generally in the public sphere without infringing on the freedoms guaranteed by Article 9. If the applicant considers the obligation to contribute through taxation to arms procurement an outrage to his conscience, he may advertise his attitude and thereby try to obtain support for it through the democratic process."
"The claimants' proposed to speak on behalf of a 'large body of the Christian community' in this country whose 'fundamental beliefs' include a belief that 'part of the duty of education in the Christian context is that the teachers should be able to stand in the place of parents and administer physical punishment to children who are guilty of indiscipline'. They reject the general standard of state education available in this country as not fitting their religious and moral beliefs. They believe that, correctly used, 'discipline of this type is an effective deterrent against behaviour that is unacceptable in the community'."
It was not disputed that those were genuinely held beliefs and that, accordingly, there was an infringement of those beliefs in the way in which corporal punishment was rejected.
"(30) In the present case a further prerequisite must be satisfied before Article 9 is engaged. Article 9 is not engaged unless the complainants' activity under consideration is within the scope of the protection the Article affords to the complainants' beliefs. As to this, the Strasbourg jurisprudence has consistently held that Article 9 does not protect every act motivated or inspired by a religion or belief. Article 9 does not 'in all cases' guarantee the right to behave in public in a way 'dictated by belief': see, most recently, the decision of the European Court of Human Rights regarding the wearing of an Islam headscarf in Sahin v Turkey Application No 44774/98 (29 June 2004) paragraph 66. [I am right in saying, I believe, that the European Court of Human Rights upheld a bar on the wearing of the headscarf].
(31) Clearly this is right. Miss Arrowsmith distributed leaflets to soldiers, urging them to decline service in Northern Ireland. This was dictated by her pacifist views. But the contents of the leaflets did not express pacifist views, nor did the act of distributing the leaflets do so. She was not thereby manifesting her pacifism: Arrowsmith v United Kingdom 3 EHRR 218.
(32) Thus, in deciding whether the claimants' conduct constitutes manifesting a belief in practice for the purposes of Article 9 one must first identify the nature and scope of the belief. If, as here, the belief takes the form of a perceived obligation to act in a specific way, then, in principle, doing that act pursuant to that belief is itself a manifestation of that belief in practice. In such cases the act is 'intimately linked' to the belief in the Strasbourg phraseology: see Application 10295/82 v United Kingdom [1983] 6 EHRR 558. This is so whether the perceived obligation is of a religious, ethical or social character. If this were not so, and if acting pursuant to such a perceived obligation did not suffice to constitute manifestation of that belief in practice, it would be difficult to see what in principle suffices to constitute manifestation of such a belief in practice. I do not read the examples of acts of worship and devotion given by the European Commission in Application 10295/82 v United Kingdom as exhaustive of the scope of manifestation of a belief in practice."
Lord Nicholls went on to indicate that he was concerned only to identify what in principle was to constitute manifestation in a case where the belief was one of perceived obligation. At 35 he said this:
"In the present case the essence of the parents' beliefs is that, as part of their proper upbringing, when necessary children should be disciplined in a particular way at home and at school. It follows that when parents administer corporal punishment to their children in accordance with these beliefs they are manifesting these beliefs. Similarly, they are manifesting their beliefs when they authorise a child's school to administer corporal punishment. Or, put more broadly, the claimant parents manifest their beliefs on corporal punishment when they place their children in a school where corporal punishment is practised. Article 9 is therefore engaged in the present case in respect of the claimant parents."
"In determining the present question, the House is required by section 2(1) of the Human Rights Act 1998 to take into account any relevant Strasbourg case law. While such case law is not strictly binding, it has been held that courts should, in the absence of some special circumstances, follow any clear and constant jurisprudence of the Strasbourg court: R (Alconbury Developments Ltd) v Secretary of State for the Environment, Transport and the Regions [2001] UKHL 23, [2003] 2 AC 295, paragraph 26. This reflects the fact that the Convention is an international instrument, the correct interpretation of which can be authoritatively expounded only by the Strasbourg court. From this it follows that a national court subject to a duty such as that imposed by section 2 should not without strong reason dilute or weaken the effect of the Strasbourg case law. It is indeed unlawful under section 6 of the 1998 Act for a public authority, including a court, to act in a way which is incompatible with a Convention right. It is of course open to member states to provide for rights more generous than those guaranteed by the Convention, but such provision should not be the product of interpretation of the Convention by national courts, since the meaning of the Convention should be uniform throughout the states party to it. The duty of national courts is to keep pace with the Strasbourg jurisprudence as it evolves over time: no more, but certainly no less."
That, submits Mr Crow, is a most important approach and one which the courts should adopt. Domestic law -- and there is no doubt about this -- is entirely against the contentions being raised by the claimants. Absent Article 9, there could be no conceivable claim. The suggestion has been made from time to time when claims have been made that taxes should not be applied to military purposes and that those who have a conscientious objection should not be required to pay monies which go towards those purposes. Those claims have always failed. Indeed, it is clear that, as I say, domestic legislation is totally against the claimants.
"If permission to apply for judicial review has been refused at a hearing before the court, the person seeking that permission may apply to the Court of Appeal for permission to appeal."