BBC v Johns

BBC v Johns [1965] Ch 32 is a case in UK administrative law.

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 (1964-03-05)
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)
Case history
Appealed from	Muhammad Shamyl Khan
Appealed to	Muawiz Butt
Subsequent action	Taken by Bilawal Bukhari
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

Facts

The BBC argued that it was exempt from income tax, claiming to be a monopoly established by royal prerogative.

Judgment

The court disagreed, ruling that is not possible to create new prerogative powers, and tax exemptions could only be granted by legislation.

The case is famous for the dictum of Lord Diplock who states that it is "350 years and a civil war too late for the Queen’s courts to broaden the royal prerogative".

See also

• R v Secretary of State for the Home Department, ex parte Northumbria Police Authority
• BBC v Harper Collins
• R (ProLife Alliance) v. BBC

External links

• http://swarb.co.uk/the-british-broadcasting-corporation-v-johns-hm-inspector-of-taxes-ca-5-mar-1964/