On their return to Ireland, the couple wrote to the Revenue Commissioners (the Irish tax authorities) informing them of their marriage and seeking to claim the various tax allowances and advantages to which married couples are entitled in Ireland.

The Revenue Commissioners responded by informing the two women that they would not allow their claim for allowances. This decision was made on the basis that although the Taxes legislation does not define husband or wife, the Oxford English Dictionary defines ‘husband' as a married man, and ‘wife' as a married woman.

Katherine and Ann Louise wished to challenge this interpretation. They consulted their legal team (Phil O'Hehir of Brophy Solicitors, and their barristers Ivana Bacik BL and Gerard Hogan SC), who, in November 2004, brought proceedings on their behalf to the High Court, challenging the decision of the Revenue Commissioners not to recognise their Canadian marriage. This challenge was brought using the legal procedure of ‘Judicial Review' – where the High Court has the power to review decisions of public bodies (like the Revenue Commissioners) if those decisions have been made in breach of constitutional rights.

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Background to the KAL Case