The Resource Banks v HMRC : human rights and relief for political donations

Banks v HMRC : human rights and relief for political donations

Label
Banks v HMRC : human rights and relief for political donations
Title
Banks v HMRC : human rights and relief for political donations
Creator
Subject
Language
eng
Summary
This case note discusses the First-tier Tax Tribunal (FTT) case Banks v Revenue and Customs Commissioners. The FTT decided that the requirement in section 24(2) of the Inheritance Tax Act 1984 for a political party to be represented in the House of Commons before donations to it were exempt from inheritance tax discriminated against parties with significant support but insufficient Parliamentary representation. However, although the FTT noted that there were other ways in which a political party could demonstrate a level of political support, which would not have a disproportionate effect, it also stressed that the choice of those less restrictive means was a matter for Parliament and not for the Tribunal. Accordingly, the taxpayer's appeal against assessment to inheritance tax in respect of gifts to the political party was dismissed
Citation source
In: British tax review. - London. - (2019), no. 1 ; p. 15-21
http://library.link/vocab/creatorName
  • Stanford, B
  • MacLennan, S
  • Foster, S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • domestic tax law
  • discrimination
  • European Convention on Human Rights
  • exemption
  • inheritance tax
  • justification
  • gift tax
  • proportionality
  • constitutional law
  • human rights
Label
Banks v HMRC : human rights and relief for political donations
Instantiates
Publication
Label
Banks v HMRC : human rights and relief for political donations
Publication

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