286. In January 1987, the European Commission of Human Rights heard an application introduced by the Council of Civil Service Unions and Others against the United Kingdom (application No. 11603/85). The applicants' complaint was (inter alia) that the United Kingdom Government had removed the right of individual employees at GCHQ to belong to a trade union and that this action was not necessary in a democratic society in the interests of national security within the meaning of article 11, paragraph 2, of the European Convention on Human Rights. The Commission determined that the application was inadmissible. Article 23 Taxation 287. The 1988 Finance Act introduces a system of independent taxation for husbands and wives from April 1990. A husband and wife will then each receive their own tax allowances and each will be responsible for handling his or her own tax affairs. The wife will be entitled to privacy in her own tax affairs in the same way as her husband and all other taxpayers. A wife's income will no longer effectively bear a higher tax charge than that of a single woman. An associated revision of the personal allowances structure will mean that the tax system will no longer tax a married couple more heavily if the husband is the only breadwinner than if the wife is the breadwinner. 288. In the application of Lindsay v. the United Kingdom to the European Commission of Human Rights, the applicants - a married couple in which only the husband had earned income - alleged that the United Kingdom income tax system discriminated against them on a number of grounds. Chiefly, they alleged discrimination on the ground of marriage, in that they were more heavily taxed than if they had been an unmarried couple living together, and 
**Analysis**
The text appears to be discussing legal and economic issues related to taxation, employment, and human rights. The European Commission of Human Rights is mentioned, indicating a focus on international law and human rights. The specific topics of independent taxation for husbands and wives, income tax systems, and discrimination against married couples suggest that the text falls under the categories of employment, taxation, and human rights.

**Category**
Employment, Humanitarian aid and relief