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.
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 > Law|
|Depositing user:||Pure Administrator|
|Date Deposited:||10 May 2011 16:34|
|Last modified:||12 Mar 2012 11:26|
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