Inheritance tax

Routier and another v Revenue and Customs Commissioners [2014] EWHC 3010 (Ch), [2014] All ER (D) 142 (Sep)

The Chancery Division held that the expression “held on trust for charitable purposes” in s 23(6) of the Inheritance Act 1984 required not only that the charitable purposes be UK law charitable purposes but that the relevant trust be subject to the jurisdiction of the UK courts as well.

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Inheritance tax

Issue: 7626 / Categories: Case law , Law digest , In Court

Routier and another v Revenue and Customs Commissioners [2014] EWHC 3010 (Ch), [2014] All ER (D) 142 (Sep)

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Inheritance tax

MOVERS & SHAKERS

Gateley Legal—Jack Kelly

Gibson Dunn—Richard Surtees

Laytons ETL—Alec Cameron