Burden v UK: 'dissin' lesbians or decentring marriage? (Part 2)

    Research output: Contribution to journalArticle

    Abstract

    This, the second part of a two-part article, discusses the European Court of Human Rights decision in Burden v United Kingdom on whether the survivor of cohabiting sisters was liable to pay inheritance tax on their shared home, whether this was discriminatory in view of the tax treatment of other cohabiting couples, whether the court should interfere in a state's discretion in an area of social change, and the implications for UK policy on marriage, civil partnerships and other forms of relationship. Cases cited: Burden v United Kingdom (13378/05) [2008] S.T.C. 1305 (ECHR (Grand Chamber))© 2011 Sweet & Maxwell
    Original languageEnglish
    Pages (from-to)58-63
    Number of pages6
    JournalSCOLAG Legal Journal
    Issue number377
    Publication statusPublished - Mar 2009

    Fingerprint

    taxes
    marriage
    ECHR
    chamber
    social change
    human rights

    Keywords

    • Family law
    • Adult relationships
    • Siblings
    • Human rights
    • Discrimination
    • Inheritance tax

    Cite this

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    title = "Burden v UK: 'dissin' lesbians or decentring marriage? (Part 2)",
    abstract = "This, the second part of a two-part article, discusses the European Court of Human Rights decision in Burden v United Kingdom on whether the survivor of cohabiting sisters was liable to pay inheritance tax on their shared home, whether this was discriminatory in view of the tax treatment of other cohabiting couples, whether the court should interfere in a state's discretion in an area of social change, and the implications for UK policy on marriage, civil partnerships and other forms of relationship. Cases cited: Burden v United Kingdom (13378/05) [2008] S.T.C. 1305 (ECHR (Grand Chamber)){\circledC} 2011 Sweet & Maxwell",
    keywords = "Family law, Adult relationships, Siblings, Human rights, Discrimination, Inheritance tax",
    author = "Brian Dempsey",
    note = "dc.publisher: Scottish Legal Action Group",
    year = "2009",
    month = "3",
    language = "English",
    pages = "58--63",
    journal = "SCOLAG Legal Journal",
    issn = "0264-8717",
    number = "377",

    }

    Burden v UK: 'dissin' lesbians or decentring marriage? (Part 2). / Dempsey, Brian.

    In: SCOLAG Legal Journal, No. 377, 03.2009, p. 58-63.

    Research output: Contribution to journalArticle

    TY - JOUR

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    AB - This, the second part of a two-part article, discusses the European Court of Human Rights decision in Burden v United Kingdom on whether the survivor of cohabiting sisters was liable to pay inheritance tax on their shared home, whether this was discriminatory in view of the tax treatment of other cohabiting couples, whether the court should interfere in a state's discretion in an area of social change, and the implications for UK policy on marriage, civil partnerships and other forms of relationship. Cases cited: Burden v United Kingdom (13378/05) [2008] S.T.C. 1305 (ECHR (Grand Chamber))© 2011 Sweet & Maxwell

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    KW - Siblings

    KW - Human rights

    KW - Discrimination

    KW - Inheritance tax

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