Banks v Revenue and Customs Comrs

Subject Matter

REVENUE — Inheritance tax — Exempt transfers and reliefs — Taxpayer making donations to political party — Political party not qualifying for exemption — Revenue issuing notice of determination assessing taxpayer to inheritance tax on donations — Whether donations qualifying for exemption from inheritance tax — Whether criteria for qualification for exemption discriminatory — Inheritance Tax Act 1984, s 24 — Human Rights Act 1998, Sch 1, Pt I, art 14

[2020] UKUT 101 (TCC); [2020] STC 996, UT

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 — Human Rights Act 1998 (c 42), Sch 1, Pt I, arts 10, 11, 14, Pt II, art 1

[2021] EWCA Civ 1439; [2022] 1 WLR 825; [2021] STC 2199; [2021] WLR(D) 522, CA

Appellate History