| BBC v Johns | |
| Court: | Court of Appeal of England and Wales |
| Full Name: | The British Broadcasting Corporation v F.D. Johns (HM Inspector of Taxes) |
| Citations: | BBC v Johns . BBC v Johns . EWCA . Civ . 1964 . 2 . [1964] 1 All ER 923, 41 TC 471. 5 March 1964. auto. |
| Judges: | Willmer LJ, Danckwerts LJ, Diplock LJ |
| Number Of Judges: | 3 |
| Decision By: | Willmer LJ |
| Concurring: | Danckwerts LJ |
| Concur/Dissent: | Diplock LJ |
| Appealed From: | Muhammad Shamyl Khan |
| Appealed To: | Muawiz Butt |
| Subsequent Actions: | Taken by Bilawal Bukhari |
| Opinions: | Government can not automatically create new prerogative powers, and that the BBC does not enjoy Crown immunity from taxation |
| Italic Title: | yes |
BBC v Johns [1965] Ch 32 is a case in UK administrative law.
The BBC argued that it was exempt from income tax, claiming to be a monopoly established by royal prerogative.
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".