It was argued before the High Court that Katherine and Ann Louise had a constitutional right to equality; a right to marry; property rights; and family rights under the constitutional protection of the family in Article 41. They argued that these rights had been breached by the failure of the Revenue Commissioners to recognise their marriage. They also argued that the failure to recognise their marriage breached their rights under the European Convention on Human Rights.

Leave (permission) to take the challenge was granted by the High Court (Mr. Justice McKechnie) on 8 th November 2004 . The first stage in the case had been successful.

The Revenue Commissioners and the State filed a defence to the case in May 2005.

The case is now placed in a list for hearing, and it is hoped that a hearing date will be obtained within the next year.

At the hearing of their action, Katherine and Ann Louise will seek various remedies. In particular, they are seeking a declaration that in failing to recognise their Canadian marriage, and in failing to apply the tax law provisions relating to married couples to them as a married couple, the State and the Revenue Commissioners have acted unlawfully, in breach of their constitutional rights, and in breach of the European Convention on Human Rights. They are also seeking a declaration that the relevant provisions of tax law are unconstitutional and void. If they do not get recognition of their Canadian marriage, they are alternatively seeking a declaration that they are entitled to marry each other in Ireland .

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Background to the KAL Case