Case comment - Banks v HMRC: human rights and relief for political donations

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Abstract

Comments on Banks v Revenue and Customs Commissioners (FTT (Tax)) on whether a requirement of the Inheritance Tax Act 1984 s.24(2) for a political party to be represented in the House of Commons in order for donations to it to be exempt from inheritance tax was discriminatory within ECHR art.14, and if so, whether the discrimination was objectively justified and proportionate. Notes the possibility of redrafting s.24 to comply with the ruling.
Original languageEnglish
Pages (from-to)15-21
Number of pages7
JournalBritish Tax Review
Volume64
Issue number1
Publication statusPublished - 2019

Bibliographical note

This is a pre-copyedited, author-produced version of an article accepted for publication in British Tax Review following peer review. The definitive published version Stanford, B, MacLennan, S & Foster, S 2019, 'Case comment - Banks v HMRC: human rights and relief for political donations', British Tax Review, vol. 64, no. 1, pp. 15-21 is available online on Westlaw UK or from Thomson Reuters DocDel service .

Keywords

  • Discrimination
  • EU law
  • Exemptions
  • Inheritance tax
  • Justification
  • Political donations
  • Political parties
  • Proportionality

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