Dec 15 2006
Two elderly sisters that had taken their case regarding the payment of inheritance tax (IHT) to the European Court of Human Rights (ECHR) have this week lost their case against the government.
Under IHT legislation, upon the death of either Sybil, 80 or Joyce Burden, 88, the surviving sister would be forced to pay the tax on their shared home and could possibly be forced to sell the house, the Guardian reports.
The sisters had argued that they should be afforded the same rights afforded to gay and lesbian couples in following the passing of the 2004 Civil Partnership Act.
However, the court found against the sisters by a majority of four to three.
"The United Kingdom could not be said to have exceeded the wide margin of appreciation afforded to it," the ruling stated.
"The difference of treatment for the purposes of the grant of inheritance tax exemptions was reasonably and objectively justified," it continued.
Dissenting opinions from Judges Bonello, Garlicki and Pavlovschi were annexed to the judgement by the court.
