The Weekly Law Reports
[2022] 1 WLR 825
Court of Appeal
*Banks v Revenue and Customs Commissioners
[2021] EWCA Civ 1439
2021 May 26, 27; Oct 6
Sir Julian Flaux C, Henderson, Nicola Davies LJJ
Revenue— Inheritance tax— Exempt transfers— Donations to political parties qualifying for exemption from inheritance tax if party achieving specified minimum level of representation in House of Commons at previous general election— Taxpayer donating sum to political party without any Members of Parliament— Whether exemption discriminating against taxpayer in enjoyment of Convention rights— Whether discrimination on ground of “political opinion” and/or “other status”— Whether discrimination justified—
Inheritance Tax Act 1984 (c 51), s 24
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Human Rights Act 1998 (c 42), Sch 1, Pt I, arts 10, 11, 14, Pt II, art 1