Proposal to allow exempt transfers between siblings

The European Court of Human Rights case of Burden and another v UK (29 April 2008) was reported in ‘Too sisterly’ (Taxation 1 May 2008 page 479). Joyce and Sybil Burden were then aged 88 and 81 respectively and had lived together for many years. Neither had ever married. The sisters argued that the relevant UK inheritance tax provisions were discriminatory in denying them the equivalent of the spouse exemption on the first death with a suggestion that their family home would have to be sold to pay the tax.

By a bare majority the court held that there had been no discrimination under Article 14 of the European Convention on Human Rights (the Convention) in respect of the right to peaceful enjoyment of property (Article 1 of the First Protocol to the Convention).

Consanguinity

In a number of European countries that still impose taxes on...