This week we look back at the tax cases reported during the last quarter and give our pick of five that caught our eye.
1. Routier and Venables: legacy to non-UK charity
In P Routier and C A Venables v HMRC [2016] EWCA Civ 938 (16 September) 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...
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This week we look back at the tax cases reported during the last quarter and give our pick of five that caught our eye.
1. Routier and Venables: legacy to non-UK charity
In P Routier and C A Venables v HMRC [2016] EWCA Civ 938 (16 September) 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...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
