Inheritance Tax Act 1984, s23

JUDGMENT LJ ARDEN 1. ISSUES FOR DETERMINATION 1. INHERITANCE TAX, GIFTS TO CHARITIES AND FREEDOM OF CAPITAL [1] This adjourned appeal is about the restriction imposed by s23 of the Inheritance Tax Act 1984 ‘IHTA’, as interpreted by this Court on an earlier hearing of this appeal, on inheritance tax relief for legacies and gifts …

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Routier & anr v HMRC [2014] EWHC 3010 (Ch)

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JUDGMENT ROSE J: [1] This appeal raises the question whether the disposition in the will of the late Beryl Coulter is exempt from inheritance tax because it comprises property which is given to charities within the meaning of s23 of the Inheritance Tax Act 1984 (the IHTA). The appeal is brought by the appellants who …

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Inheritance Tax Act 1984, s23

Routier & anr v HMRC [2017] WTLR 1119

Routier & anr v HMRC [2014] EWHC 3010 (Ch)