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Cheney v Conn

Cheney v Conn (Inspector of Taxes)
Nagasakibomb.jpg
Court High Court (Chancery Division)
Full case name Howard William Cheney v Conn (Inspector of Taxes)
Decided 3 July 1967
Citation(s) [1968] 1 WLR 242
[1968] 1 AII ER 779
Court membership
Judge(s) sitting Ungoed-Thomas J
Keywords
Parliamentary supremacy

Cheney v Conn (Inspector of Taxes) [1968] 1 WLR 242, [1968] 1 All ER 779 was a decision of the English High Court.

A taxpayer, Howard Cheney, argued that the imposition of taxes under the Finance Act 1964 was unlawful as the taxes were used to fund nuclear weapons, which were banned by the Geneva Convention.

Ungoed-Thomas J dismissed the claim, holding:


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