Two sisters claim their human rights are being infringed by the UK's inheritance tax legislation, because they fail to be afforded the same exemption as those in a marriage or civil partnership
Joyce and Sybil Burden are unmarried sisters, born on 26 May 1918 and 2 December 1925 respectively. They have lived together all their lives - for the last 30 years in a house built on land inherited from their parents in Wiltshire. The house is owned by the Burdens in their joint names. According to an expert valuation, the property is currently worth £875,000. Each sister, in addition to her £437,500 joint share in the house, owns investments and other property worth over £150,000. Each sister has made a will leaving all her property to the other. The sisters submitted that the value ...
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