Inheritance tax, civil partnership and the rights of spinster sisters

Research output: Contribution to journalArticlepeer-review


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.
Original languageEnglish
Pages (from-to)438-442
Number of pages5
JournalEdinburgh Law Review
Issue number3
Publication statusPublished - 2008


  • civil partners
  • peaceful enjoyment of possessions
  • inheritance tax
  • discrimination
  • siblings


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