The Resource Arron Banks v HMRC : establishing discrimination

Arron Banks v HMRC : establishing discrimination

Label
Arron Banks v HMRC : establishing discrimination
Title
Arron Banks v HMRC : establishing discrimination
Creator
Subject
Language
eng
Summary
This case note comments on Banks v Revenue and Customs Commissioners (UT) on whether disentitlement to exemption from inheritance tax on a donation to a political party by strict application of the Inheritance Tax Act 1984 s.24 contravened ECHR art.14 in conjunction with Protocol 1 art.1, art.10 or art.11, arts 10 or 11 on their own, the donee's rights or EU law. It notes the difficulty of establishing discrimination and legitimate aim in relation to such claims
Citation source
In: British tax review. - London. - (2020), no. 4 ; p. 557-567
http://library.link/vocab/creatorName
Hepworth, A
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • inheritance tax
  • exemption
  • European Convention on Human Rights
  • discrimination
  • EU law
Label
Arron Banks v HMRC : establishing discrimination
Instantiates
Publication
Label
Arron Banks v HMRC : establishing discrimination
Publication

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