Foster, Steve

MacLennan, Stuart

Stanford, Ben

English

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

Coventry University Pure Portal

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

https://pure.coventry.ac.uk/ws/files/23062972/Binder2.pdf

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

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