CEDH · PRESS;HEARINGS;ENG — 12 septembre 2006

.s800EAC49 { font-size:12pt } .sFE10DC93 { margin-top:0pt; margin-bottom:0pt; text-align:center } .s29100277 { font-family:Arial; font-weight:bold } .s40F41F73 { margin-top:0pt; margin-bottom:0pt; text-align:right } .s32563E28 { margin-top:0pt; margin-bottom:0pt } .sBB9EE52A { font-family:Arial } .s4DDA3AA3 { font-family:Arial; font-weight:bold; font-style:italic } .s76CF415B { page-break-before:always; clear:both } .sCB9E0544 { margin-top:0pt; margin-bottom:0pt; text-align:left } .s69BE285C { margin-top:0pt; margin-left:85.05pt; margin-bottom:0pt; text-indent:-85.05pt } .s9A223E1B { width:11.03pt; text-indent:0pt; display:inline-block } .s595A57E4 { width:85.05pt; text-indent:0pt; display:inline-block } .sA8C2B9B0 { width:20.37pt; text-indent:0pt; display:inline-block } .sC7EAD8B { font-family:Arial; font-weight:bold; text-decoration:underline } .sA36B60A1 { font-family:Arial; font-style:italic } EUROPEAN COURT OF HUMAN RIGHTS   502 12.9.2006   Press release issued by the Registrar   CHAMBER HEARING BURDEN v. UNITED KINGDOM   The European Court of Human Rights is holding a Chamber hearing today Tuesday 12   September 2006 at 9.30 a.m., on the admissibility and merits in the case of Burden v. United Kingdom (application no.   13378/05).   The applicants   J.M. and S.D. Burden, are British nationals who were born in 1918 and 1925 respectively. They are unmarried sisters and live in Marlborough (United Kingdom).   Summary of the facts   The applicants live in the house they inherited from their parents, where they have lived together all their lives.   The house, which is valued at 875,000 pounds sterling (GBP) (equivalent to 1,292,066 Euros (EUR)), is owned jointly by the applicants, such that each has a GBP 437,500 (EUR   646,033) share. Each sister has made a will leaving all her property to the other sister.   The sisters, both in their eighties, are concerned that, when one of them dies, the other will be forced to sell the house to pay inheritance tax. Under the 1984 Inheritance Tax Act, inheritance tax is charged at 40% on the value of a person’s property. That rate applies to any amount in excess of GBP 285,000 (EUR 420,844) for transfers during the tax year 2006-2007 and GBP 300,000 (EUR 442,994) for 2007-2008.   Property passing from the deceased to his or her spouse or “civil partner” (a category introduced under the 2004 Civil Partnership Act for same-sex couples, which does not cover family members living together) is currently exempt from charge.   Complaints   The applicants complain that, when one of them died, the survivor would face a heavy inheritance tax bill, unlike the survivor of a marriage or a civil partnership. They rely on Article 1 of Protocol No. 1 (protection of property), taken in conjunction with Article 14 (prohibition of discrimination) to the European Convention on Human Rights.   Procedure   The application was lodged with the European Court of Human Rights on 29 March 2005.   Composition of the Court   The case will be heard by a Chamber composed as follows:   Josep Casadevall (Andorran), President , Nicolas Bratza (British), Giovanni Bonello (Maltese), Kristaq Traja (Albanian), Stanislav Pavlovschi (Moldovan), Lech Garlicki (Polish), Ljiljana Mijović (citizen of Bosnia and Herzegovina), judges , Matti Pellonpää (Finnish), Ján Šikuta (Slovakian), substitute judges , and also Lawrence Early , Section Registrar .   Representatives of the parties   Government :   Kate McCleery , Agent ,   Jonathan Crow , Counsel ,   James Couchman , Sharmin Tarique , Rob Linham , Advisers ;   Applicants :   Sam Grodzinski , Counsel ,   Emma Stradling,   Helen Mulvein, Advisers .   ***   After the hearing the Court will begin its deliberations, which are held in private. A decision on admissibility, followed if appropriate by a judgment, will be delivered at a later date.   Press Contacts   Emma Hellyer (telephone: 00 33 (0)3 90 21 42 15) Stéphanie Klein (telephone: 00 33 (0)3 88 41 21 54) Beverley Jacobs (telephone: 00 33 (0)3 90 21 54 21)   The European Court of Human Rights was set up in Strasbourg by the Council of Europe Member States in 1959 to deal with alleged violations of the 1950 European Convention on Human Rights.