IHT and charities: Location, location, location

The Supreme Court decision in Routier confirms that the IHT exemption for charities can apply to charitable purposes outside the UK. Anthony Nixon and Clementine Burch discuss ‘HMRC’s position was, not only, that free movement of capital was not engaged between the UK and Jersey, but that, if the principle did apply, a restriction to …
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Cases Referenced

  • Dreyfus v Revenue Commissioners [1955] UKHL TC/36/126
  • Routier & anor v HMRC [2014] WTLR 1717
  • Routier & anor v HMRC [2017] WTLR 1119
  • Routier & anor v HMRC [2019] UKSC 43