The Human Dignity Trust v The Charity Commission For England and Wales CA/2013/0013
Wills & Trusts Law Reports | June 2015 #150The Human Dignity Trust (HDT) is a company limited by guarantee, incorporated on 16 December 2010. It was established to support people whose human rights were violated by the criminalisation of private, adult, consensual homosexual conduct, including by assisting them and their lawyers to bring litigation in domestic courts and tribunals, or against a state before international courts and tribunals. Its objects were to promote and protect human rights throughout the world, including the rights to human dignity and to be free from cruel, inhuman or degrading treatment or punishment, the ...
Routier & anr v HMRC Neutral citation: [2014] EWHC 3010 (Ch)
Wills & Trusts Law Reports | December 2014 #145This was an appeal from notices of determination by HMRC which held that dispositions in the will of Beryl Coulter (the deceased) did not fall within s23 of the Inheritance Tax Act 1984, and were therefore not exempt from inheritance tax. The deceased died on 9 October 2007 domiciled in Jersey. Her final will was dated 1 October 2004 and probate was granted in the probate division of the Royal Court of Jersey on 25 October 2007. The will made several legacies totalling £210,000 and the residue passed to her executors to be held on the terms of the Coulter Trust for the purpose of the pro...