Routier v HMRC [2017] EWCA Civ 1584

WTLR Issue: Autumn 2017 #169

Routier & Anr

V

The Commissioners for HM Revenue and Customs

Analysis

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.

Counsel details

Richard Vallat (Pump Court Tax Chambers, 16 Bedford Row, London WC1R 4EF, tel 020 7414 8080, fax 020 7414 8099, e-mail: clerks@pumptax.com) 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 taxchambers@15oldsquare.co.uk) 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 clerks@pumptax.com) 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 clerks@taxbar.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.

Cases referenced

Cases in bold have further reading - click to view.

  • Centro di Musicologia Walter Stauffer v Finanzamt Munchen fur Korperschaften (C-386/04) [2008] S.T.C. 1439
  • Etablissements Rimbaud SA v Directeur General des Impots (C-72/09) EU:C:2010:645
  • Haribo Lakritzen Hans Riegel BetriebsgmbH v Finanzamt Linz (C-436/08) EU:C:2011:61
  • Jersey Produce Marketing Organisation Ltd v Jersey (C-293/02) EU:C:2005:664; [2005] E.C.R. I-9543
  • Missionswerk Werner Heukelbach eV v Belgium (C-25/10) EU:C:2011:65
  • Persche v Finanzamt Ludenscheid (C-318/07) EU:C:2009:33; [2009] WTLR 483
  • Prunus Sarl v Directeur des Services Fiscaux (C-384/09) EU:C:2011:276
  • R. (on the application of Barclay) v Secretary of State for Justice [2014] UKSC 54
  • R. (on the application of Hurst) v HM Coroner for Northern District London [2007] UKHL 13
  • R. (on the application of Lumsdon) v Legal Services Board [2015] UKSC 41
  • Skatteverket v A (C-101/05) EU:C:2007:804
  • Trustees of the BT Pension Scheme v Revenue and Customs Commissioners [2013] UKUT 105 (TCC)
  • Trustees of the BT Pension Scheme v Revenue and Customs Commissioners [2015] EWCA Civ 713
  • Veronsaajien oikeudenvalvontayksikko v A Oy (C-48/11) [2012] S.T.C. 2338
  • Welte v Finanzamt Velbert (C-181/12) [2013] B.T.C. 707
  • X BV v Staatssecretaris van Financien (C-24/12) EU:C:2014:1385

Legislation referenced

Legislation in bold has further reading - click to view.