In a 4-3 decision, the ECtHR has upheld the legality of the tax preferences given to married and civil partnership couples by the United Kingdom. The applicants in Burden and Burden v. the United Kingdom were two sisters who have lived together all their lives. Each has executed a will leaving property to the other sister. In order to inherit, however, the survivor will have to pay an inheritance tax. The applicants noted that property passing to a spouse or civil partner is exempt from this charge, and argued that this differential treatment is discriminatory under Article 14 of the European Convention on Human Rights. The Court denied the petition, finding Britain’s policies justifiable. For more information see here.
Harvard International Law Journal
The oldest and most-cited student-edited journal of international law, the Harvard International Law Journal covers a wide variety of topics in public and private international law.