Norrie, Kenneth (2008) Inheritance tax, civil partnership and the rights of spinster sisters. Edinburgh Law Review, 12 (3). pp. 438-442. ISSN 1364-9809Full text not available in this repository. (Request a copy from the Strathclyde author)
Comments on the European Court of Human Rights judgment in Burden v United Kingdom (13378/05) on whether the effect of the Civil Partnership Act 2004 in extending the spousal exemption from inheritance tax to civil partners discriminated against unmarried sisters living together and other non-conjugal cohabitants, contrary to the European Convention on Human Rights 1950 art.14 and Protocol 1 art.1. Considers whether close relationships of family members were analogous to marriages or civil partnerships.
|Keywords:||civil partners , peaceful enjoyment of possessions, inheritance tax, discrimination, siblings, Law (General)|
|Subjects:||Law > Law (General)|
|Department:||Faculty of Humanities and Social Sciences (HaSS) > School of Law > Law|
|Depositing user:||Pure Administrator|
|Date Deposited:||10 May 2011 15:34|
|Last modified:||22 Jun 2016 00:04|