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
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Cases in bold have further reading - click to view related articles.
- Dreyfus v Revenue Commissioners  UKHL TC/36/126
- Routier & anor v HMRC  WTLR 1717
- Routier & anor v HMRC  WTLR 1119
- Routier & anor v HMRC  UKSC 43