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Inheritance tax, civil partnership and the rights of spinster sisters

Norrie, Kenneth (2008) Inheritance tax, civil partnership and the rights of spinster sisters. Edinburgh Law Review, 12 (3). pp. 438-442. ISSN 1364-9809

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Abstract

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.