Abstract
This, the first of a two-part article, comments on the European Court of Human Rights decision in Burden v United Kingdom (13378/05) on whether sisters who had lived together all their lives and owned joint assets were being discriminated against by not being able to transfer their inheritance tax nil-rate to each other as married couples and civil partners could. Outlines the UK Government's attempts to have the case declared inadmissible on the grounds including the lack of an identifiable victim, delay and that domestic remedies had not been exhausted. Considers the majority decisions regarding whether a sibling relationship could be compared to a marriage. Cases cited: Burden v United Kingdom (13378/05) [2008] S.T.C. 1305 (ECHR (Grand Chamber)) © 2011 Sweet & Maxwell
| Original language | English |
|---|---|
| Pages (from-to) | 35-38 |
| Number of pages | 4 |
| Journal | SCOLAG Legal Journal |
| Issue number | 376 |
| Publication status | Published - Feb 2009 |
Keywords
- Family law
- Adult relationships
- Siblings
- Human rights
- Discrimination
- Inheritance tax