IHT: Charity begins at home?

Anthony Nixon, Martin Cross and Clementine Burch provide an update on ‘charitable purpose’ outside the UK and the IHT exemption ‘It is clear from other case law that “charitable purposes” could be carried on anywhere in the world, even though this was not stated in the Charities Act 2006.’ The late Beryl Coulter’s executors have …
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Cases Referenced