Routier & AnrV
The Commissioners for HM Revenue and Customs
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.
Richard Vallat (Pump Court Tax Chambers, 16 Bedford Row, London WC1R 4EF, tel 020 7414 8080, fax 020 7414 8099, e-mail: firstname.lastname@example.org) instructed by Irwin Mitchell Solicitors (Irwin Mitchell, 40 Holborn Viaduct, London EC1N 2PZ, tel 0207 404 3600, fax 0207 404 0208) and Rory Mullan (Old Square Tax Chambers, 15 Old Square, Lincoln’s Inn, London WC2A 3UE, tel 0200 7242 2744, fax 020 7831 8095, email email@example.com) instructed by Irwin Mitchell Solicitors (Irwin Mitchell, 40 Holborn Viaduct, London EC1N 2PZ, tel 0207 404 3600, fax 0207 404 0208) for the appellants.
David Yates (Pump Court Tax Chambers, 16 Bedford Row, London WC1R 4EF, tel 020 7414 8080, fax 020 7414 8099, email firstname.lastname@example.org) instructed by HMRC for the respondents.
Conrad McDonnell (Gray’s Inn Tax Chambers, 36 Queen Street, London EC4R 1BN, tel 020 7242 2642, fax 020 7831 9017, email email@example.com) instructed by HM Attorney General for Jersey (HM Attorney General for Jersey, Law Officers’ Department, Morier House, Halkett Place, St Helier, Jersey JE1 1DD) for the Intervener.