Tax resistance

Inland Revenue Accounts Office
Victoria Street
Shipley
West Yorkshire
BD98 8AA

London, 26 July 2002

Withholding of taxes used to fund war
Your reference: 846 PM 185689 -- 19 July 2002

Dear xxxxxxxxx,

Thank you for your letter dated 19 July. We appreciate that you actually refer to our arguments, and are happy to start a discussion about the issue.

The interpretation of human rights is constantly changing, and nowadays there are no doubts any more that conscientious objection to military service is a human right, derived from Art.

Communication No. 446/1991 : Canada.
CCPR/C/43/D/446/1991. (Jurisprudence)

Human Rights Committee, Forty-third session

Decision of the Human Rights Committee under the Optional Protocol to the International Covenant
on Civil and Political Rights -Forty-third session concerning Communication No. 446/1991

Submitted by: Dr. J.P. [name deleted]

Date of communication:21 February 1991 (initial submission)

Alleged victim: The author
State party: Canada

The European Commission of Human Rights sitting in private on 18 July 1986, the following members being present:

MM. J.A. FROWEIN, Acting President
C.A. NØRGAARD
F. ERMACORA
G. TENEKIDES
S. TRECHSEL
B. KIERNAN
A. WEITZEL
J.C. SOYER
H.G. SCHERMERS
H. DANELIUS
G. BATLINER
H. VANDENBERGHE
Sir Basil HALL

(...)

The applicant complains that the absence of any procedure whereby he may effectively invoke the right to manifest his pacifist beliefs by directing a proportion of the tax due from him for peaceful purposes represents a breach of Articles 9 and 13 of the Convention. (...)

X. (Ross) v. United Kingdom

Application No. 10295/82

Facts:

The applicant, a pacifist, did not wish any portion of her income tax to be used for military purposes. She alleged that the fact that this was not allowed in the United Kingdom violated Art. 9.

The Law: