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 language | English |
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Pages (from-to) | 58-63 |
Number of pages | 6 |
Journal | SCOLAG Legal Journal |
Issue number | 377 |
Publication status | Published - Mar 2009 |
Keywords
- Family law
- Adult relationships
- Siblings
- Human rights
- Discrimination
- Inheritance tax