The Resource Banks v HMRC : inheritance tax benefits of political donations remain reserved

Banks v HMRC : inheritance tax benefits of political donations remain reserved

Label
Banks v HMRC : inheritance tax benefits of political donations remain reserved
Title
Banks v HMRC : inheritance tax benefits of political donations remain reserved
Creator
Subject
Language
eng
Summary
This case note discusses Banks v Revenue and Customs Commissioners (CA) on whether provisions of the Inheritance Tax Act 1984 s.24 disentitling some political donations to exemptions from inheritance tax were discriminatory under European Convention on Human Rights (ECHR) article 14 and Protocol 1 article 1, and an infringement of articles 10 and 11
Citation source
In: British tax review. - London. - (2022), no. 2 ; p. 147-155
http://library.link/vocab/creatorName
Winters, K. (Kevin)
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • inheritance tax
  • exemption
  • charities, donations to
  • discrimination
  • European Convention on Human Rights
  • infringement procedure (EU)
  • fundamental freedoms
Label
Banks v HMRC : inheritance tax benefits of political donations remain reserved
Instantiates
Publication
Label
Banks v HMRC : inheritance tax benefits of political donations remain reserved
Publication

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