InP Routier and C A Venables v HMRC[2016] EWCA Civ 938 (16 September 2016) the Court of Appeal found that a legacy to non-UK charities could not benefit from the IHT exemption under IHTA 1984 s 23.
Mrs Coulter had been domiciled in Jersey and had died there. At the date of her death her estate had included assets in the UK with a probate value of nearly £2m. By her will Mrs Coulter had left her residuary estate including the UK assets on trust (‘the Coulter Trust’) for the purpose of constructing homes for elderly residents of the parish of St Ouen in Jersey; or in default to...
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InP Routier and C A Venables v HMRC[2016] EWCA Civ 938 (16 September 2016) the Court of Appeal found that a legacy to non-UK charities could not benefit from the IHT exemption under IHTA 1984 s 23.
Mrs Coulter had been domiciled in Jersey and had died there. At the date of her death her estate had included assets in the UK with a probate value of nearly £2m. By her will Mrs Coulter had left her residuary estate including the UK assets on trust (‘the Coulter Trust’) for the purpose of constructing homes for elderly residents of the parish of St Ouen in Jersey; or in default to...
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