Who? Elizabeth Gedye, 33-year-old associate at Wiltshire firm Wood Awdry & Ford who specialises in civil litigation.


Why is she in the news? Represented Joyce and Sybil Burden, the two elderly sisters who narrowly lost their challenge to the UK's inheritance tax laws at the European Court of Human Rights. The unmarried sisters, who have lived together all their lives, feared they would have to sell their Wiltshire home when one of them died, to pay the inheritance tax due. They brought the claim in the wake of the Civil Partnership Act 2004, which gave same-sex couples who formalised their relationships under the Act the same inheritance tax rights as married couples. The exemption was not extended to cohabiting siblings or other family members, which the sisters claimed was discriminatory. The court held by four votes to three that there had been no violation of article 14 of the European Convention on Human Rights, which prohibits discrimination. The majority held that the state had not exceeded its wide discretion in balancing revenue collection with the pursuance of social objectives like promoting marriage. But two of the dissenting judges said the government had not demonstrated good reasons for the injustices suffered by the sisters. They now have three months to consider whether to seek permission to appeal to the Grand Chamber.



Background: Business law degree at Bournemouth University followed by the legal practice course at Guildford College of Law. She qualified in 2001 after training at her current firm, and was made an associate two years later.



Route to the case: 'The sisters were existing clients and approached the litigation department when they needed help with this matter.'



Thoughts on the case: 'This is an important case for siblings and other family members who find themselves in the situation of long-term cohabitation. Clearly people in this position are at a disadvantage. It was a very topical subject, particularly after the Civil Partnership Act came into force. The House of Lords proposed an amendment to the Act to allow family members to benefit from the same exemption, but this was rejected. I was excited to have the opportunity to test the issue, but disappointed that we lost by such a slim majority. The dissenting judgments were very strong and give us hope for an appeal, which the sisters are considering.'



Dealing with the media: 'This is not something that I have had to deal with before. There has been considerable interest, and the press have been sympathetic towards the clients, especially given their age. The media interest has bought a lot of enquiries to the firm from people in a similar position. There are many people with the same problem, who feel discriminated against because they have chosen not to marry or to care for relatives themselves rather than leave it up to the state.'



Catherine Baksi