Topic: Charitable Gifts

Re May Trust [2022] WTLR 637

The trustee of a Jersey trust known as the May Trust made a Public Trustee v Cooper Category 2 application for a ‘blessing’ of its decision to make a distribution to a beneficiary (B). The primary purpose of the distribution was to allow B to benefit a charity, which was also a beneficiary of the trust. The application was uncontentious.

The trust had been declared in 2000 by a deed of appointment. The appointing trust had been settled by B’s father in Cayman in 1982. The governing law of the May Trust was changed from Cayman law to Jersey law. The assets of the appointing trust w...

Routier & anr v HMRC [2017] WTLR 1119

The appeal concerned the restriction (the Restriction) imposed by s23 of the Inheritance Tax Act 1984 (IHTA), as interpreted by the Court of Appeal in an earlier hearing of the appeal, on IHT relief for legacies and gifts to charities, to legacies and gifts to UK charities subject to the supervision of the UK courts. The question was whether the Restriction violated the EU law principle of freedom of movement of capital so as not to be enforceable in relation to a legacy of an estate with assets situate in the UK to a Jersey charity.

There were three sub-issues:

1. (1) W...

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

This appeal concerned whether a disposition in the will of the late Mrs Beryl Coulter (the deceased) 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 appellants are the executors of the deceased’s estate.

The deceased died on 9 October 2007. In her will dated 1 October 2007 she left a number of pecuniary legacies. Her residuary estate was held on trust by the executors (the Coulter Trust) for ‘such incorporated body as may be set ...