Mr. PM, a British National, lodged his application with the European Court of Human Rights (the Court) under Art. 34 of the Convention for the Protection of Human Rights and Fundamental Freedoms (the Convention) on 14 February 2003. PM ‘alleged that he had been discriminated against as an unmarried father as he had not qualified for tax deductions in respect of maintenance payments paid to the mother of his daughter’, and therefore, Art. 14 of the Convention had been breached in conjunction with Art. 1 of Protocol no. 1.