Two sisters, Joyce Burden 88, and her sister Sybil 81, are liable for a large bill in respect of inheritance tax when the first dies.  They have brought a test case against the Government before the European Court of Human Rights, claiming discrimination against heterosexuals.  The case is the first of its kind since the law was changed to allow gay and lesbian partners the same inheritance rights as married couples.

Property left by one spouse to the other or inherited by a married or civil partner is exempt from the tax. Close relatives, such as siblings and descendants, are not eligible to register as civil partners.  The sisters  claim that the inheritance tax laws breach their right to enjoy their property under the first protocol to the Human Rights Convention and the anti-discrimination provisions of Article 14.

The Government claims that,

“Couples enjoy a relationship of choice.  Siblings however, enjoy a relationship of consanguinity. Further, the relationship between siblings is for ever, whereas couples may part.”

Adding,

 “... a couple made a financial commitment by making a personal commitment to each other.  This was not the case with siblings.”

For political reasons, the European Court will find against the sisters but the Government's arguments are nonsense.  When the inheritance tax “breaks” applied only to the special relationship of marriage, there was a clear and obvious difference between “marrieds” and “the rest”. The only real difference between a married or civil partnership and that of the sisters is that it is presumed that there is or was a sexual element to the former.  Consanguinity is an irrelevance.  Here, the sisters chose to live together (initially to care for their parents) and have made a de facto personal commitment, including a financial commitment, to each other. As with all partners they could, if they wished, separate. Thus, there is no significant, material difference between them and any gay or lesbian couple living together.   In principle, they should win the case.   Once again this Government, in pursuit of its political agenda, has not thought through the blatantly obvious consequences of its legislation and caused considerable injustice.

Sisters go to court over 'gay bias' in tax laws