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
Cases Referenced
Cases in bold have further reading - click to view related articles.
- 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