The Court held, by 15 votes to two, that there had been no violation of article 14 concerning prohibition of discrimination along with article 1 on protection of property of the European Convention on Human Rights.

‘The absence of a legally binding agreement between the applicants renders their relationship of co-habitation, despite its long duration, fundamentally different to that of a married or civil partnership couple,’ the judgment stated.

Joyce Burden, 89, and her sister Sybil, 82, of Marlborough, Wiltshire, have lived together for their entire lives and cared for four relatives. They inherited the house they currently share from their father, and have lived there for more than 30 years.

The pair made wills that the first to die would leave their estate to the surviving sister. However, under UK law, on the first death there would be an inheritance tax of 40% of the value of the surviving sister’s share exceeding the £312,000 threshold for the 2008/09 tax year.