Cheney v Conn

Facts

A taxpayer argued his tax assessment was invalid because part of the tax would be used to make nuclear weapons, contrary to international law.

Issue

Could a statute imposing tax be unlawful because it conflicted with a treaty?

Held

No. Ungoed-Thomas J said that what a statute enacts cannot be unlawful, because it is itself the law and the highest form of law known to the country.

Principle

A statute prevails over international law in the domestic courts of the United Kingdom.

Why it matters

Shows the no-body-can-question-an-Act side of parliamentary supremacy.

For study only. By lanbuk.com. Always check current sources and consult a qualified professional.