BURDEN AND BURDEN v. THE UNITED KINGDOM - 13378/05 [2007] ECHR 723 (11 September 2007)

The difference in inheritance tax treatment between siblings and spouses/civil partners does not amount to discrimination under Article 14 in conjunction with Article 1 of Protocol No. 1, as the exemption is justified by the special status of marriage and civil partnership, and the State's margin of appreciation in tax matters.

Citation: [2007] ECHR 723
Parties: Applicant: Joyce Burden; Applicant: Sybil Burden; Respondent: United Kingdom
Jurisdiction: European Union
Judgment Date: 11 September 2007
Procedural Posture: Application to the European Court of Human Rights / Grand Chamber Hearing
Outcome: No violation of Article 14 taken in conjunction with Article 1 of Protocol No. 1
Legal Topics: Inheritance Tax, Discrimination, Article 14 ECHR, Article 1 Protocol No. 1 ECHR, Civil Partnership

Human Rights Law Tax Law Inheritance Tax Discrimination Article 14 ECHR Article 1 Protocol No. 1 ECHR Civil Partnership

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Parties

Joyce Burden

Applicant

Sybil Burden

Applicant

United Kingdom

Respondent

Procedural Posture

Application to the European Court of Human Rights / Grand Chamber Hearing

Legal Issues

1 Whether the difference in inheritance tax treatment between siblings and spouses/civil partners constitutes discrimination under Article 14 in conjunction with Article 1 of Protocol No. 1 of the European Convention on Human Rights

Ratio Decidendi

Court Disposition

No violation of Article 14 taken in conjunction with Article 1 of Protocol No. 1