- Cited — The Motherhood Plan (R on the application of) v HM Treasury 2021-11-24
“…, even though the alleged discrimination went to a “core characteristic (sex)”, the case concerned state benefits: Humphreys v Revenue and Customs Commissioners[2012] UKSC 18, [2012] I WLR 1545. In addressing that issue, the court should proactively examine whether the foundation advanced by the defendant was reasonable. The margin …”
- Cited — Delve & Anor, R (On the Application Of) v The Secretary of State for Work And Pensions 2020-09-15
“…[2012] UKSC 18, [2012] 1 WLR 1545 at [19] when she said that “the normal strict test for justification of sex discrimination in the enjoyment of Convention rights gives way t…”
- Cited — The Secretary of State for the Home Department v R (on the application of) Joint Council for The Welfare of Immigrants 2020-04-21
“…estly without reasonable foundation has often been treated as a distinct test of justification. For example, in Humphreys v HM Revenue and CustomsCommissioners [2012] UKSC 18, which concerned a claim under article 14 read with article 8 that the Child Tax Credit Regulations 2002 (SI 2002 No 2007) discriminated on the grounds of sex …”
- Cited — Drexler, R (On the Application Of) v Leicestershire County Council 2020-04-07
“…es concerned with discrimination in the context of welfare benefits only. In that category can be placed the decisions of the Supreme Court in Humphreys v HMRC [2012] UKSC 18; [2012] 1 WLR 1545; R (SG) v Secretary of State for Work and Pensions [2015] UKSC 16; [2015] 1 WLR 1449; R (MA) v Secretary of State for Work and Pensions [201…”
- Followed — The Secretary of State for Work and Pensions v Hockley & Anor 2019-06-24
“…At [29] Lord Toulson JSC cited from the judgment of Baroness Hale in Humphreys v Revenue and Customs Comrs [2012] UKSC 18 as follows:…”
- Considered — Suny, R (on the application of) v The Secretary of State for the Home Department 2019-06-19
“…r examples that come to mind are the statutory rules as to child tax credit, recently considered by this Court in Humphreys v Revenue and Customs Commissioners [2012] UKSC 18 [2012] 1WLR 1545 and the old system of child support, considered by the House of Lords in Smith v Smith [2006] UKHL 35 [2006] 1 WLR 2024.…”
- Explained — SC & Ors, R (on the application of) v The Secretary of State for Work And Pensions & Ors 2019-04-16
“… through tax relief and separately through social security benefits. As explained by Baroness Hale of Richmond in Humphreys v Revenue and Customs Commissioners [2012] UKSC 18; [2012] 1 WLR 1545, para 4:…”
- Applied — SC & Ors, R (on the application of) v The Secretary of State for Work And Pensions & Ors 2019-04-16
“…The “manifestly without reasonable foundation” test was adopted by the UK Supreme Court in Humphreys v Revenue and Customs Commissioners [2012] UKSC 18; [2012] 1 WLR 1545, paras 15-20, and has been applied in many subsequent domestic cases. It was specifically affirmed by the Supreme Court in R (MA) v Secretar…”
- Applied — JT v First-Tier Tribunal 2018-07-24
“…e margin of appreciation afforded to national authorities by an international court, the UK Supreme Court held in Humphreys v Revenue and Customs Commissioners [2012] UKSC 18; [2012] 1 WLR 1545, paras 15-20, that the “manifestly without reasonable foundation” test is also the test to be applied by a UK domestic court when examining …”
- Cited — JT v First-Tier Tribunal 2018-07-24
“… the measure in question should escape careful scrutiny. “On analysis it may indeed lack a reasonable basis”: see Humphreys v Revenue and Customs Commissioners [2012] UKSC 18; [2012] 1 WLR 1545, para 22 (Baroness Hale). Nor can this displace the fundamental principle that ultimately it is for the court to decide whether or not there…”
- Cited — A & Anor. v Criminal Injuries Compensation Authority & Anor. 2018-07-03
“…See too, Humphreys v Revenue and Customs Comrs [2012] UKSC 18; [2012] 1 WLR 1545, at [15] et seq.…”
- Cited — The Secretary of State for Work And Pensions v Carmichael & Anor 2018-03-20
“… Supreme Court in R (On the application of Quila) v Secretary of State for the Home Department [2011] UKSC 45 and Humphreys v Her Majesty’s Revenue and Customs [2012] UKSC 18, as well as, by analogy, the decision of the House of Lords in In re P and others [2008] UKHL 38.…”