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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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.
| Creators(s): |
Norrie, Kenneth  ORCID: https://orcid.org/0000-0002-1397-2576;
| Item type: | Article |
|---|---|
| ID code: | 30880 |
| 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: | 17 Dec 2020 01:49 |
| URI: | https://strathprints.strath.ac.uk/id/eprint/30880 |
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