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.
ORCID iDs
Norrie, Kenneth
ORCID: https://orcid.org/0000-0002-1397-2576;
Item type: Article ID code: 30880 Dates: DateEvent2008PublishedKeywords: 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 Mar 2021 02:23 URI: https://strathprints.strath.ac.uk/id/eprint/30880
CORE (COnnecting REpositories)
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CORE (COnnecting REpositories)