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

Research output: Contribution to journalArticle

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.
LanguageEnglish
Pages15-21
Number of pages7
JournalBritish Tax Review
Volume64
Issue number1
Publication statusPublished - 2019

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donation
taxes
bank
human rights
ECHR
revenue
discrimination
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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

Cite this

Case comment - Banks v HMRC: human rights and relief for political donations. / Stanford, Ben; MacLennan, Stuart; Foster, Steve.

In: British Tax Review, Vol. 64, No. 1, 2019, p. 15-21.

Research output: Contribution to journalArticle

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