IHT and charities: Location, location, location

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

  • 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