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

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.

ORCID iDs

Norrie, Kenneth ORCID: https://orcid.org/0000-0002-1397-2576

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• Item metadata

  Item type:	Article
  ID code:	30880
  Dates:	Date Event 2008 Published
  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:	18 Jan 2023 09:08
  URI:	https://strathprints.strath.ac.uk/id/eprint/30880