BBC v Johns
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Full case name The British Broadcasting Corporation v F.D. Johns (HM Inspector of Taxes)
DecidedMarch 5, 1964
CitationsBBC v Johns [1964] EWCA Civ 2, [1964] 1 All ER 923, 41 TC 471 (5 March 1964), Court of Appeal (England and Wales)
| BBC v Johns | |
|---|---|
| Court | Court of Appeal of England and Wales |
| Full case name | The British Broadcasting Corporation v F.D. Johns (HM Inspector of Taxes) |
| Decided | March 5, 1964 |
| Citations | BBC v Johns [1964] EWCA Civ 2, [1964] 1 All ER 923, 41 TC 471 (5 March 1964), Court of Appeal (England and Wales) |
| Court membership | |
| Judges sitting | Willmer LJ, Danckwerts LJ, Diplock LJ |
| Case opinions | |
| Government can not automatically create new prerogative powers, and that the BBC does not enjoy Crown immunity from taxation | |
| Decision by | Willmer LJ |
| Concurrence | Danckwerts LJ |
| Concur/dissent | Diplock LJ |
BBC v Johns [1965] Ch 32 is a case in UK administrative law.
The BBC argued that it was exempt from income tax, claiming to be a monopoly established by royal prerogative.