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16 October 2014
Issue: 7626 / Categories: Case law , Law digest , In Court
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Inheritance tax

Routier and another v Revenue and Customs Commissioners [2014] EWHC 3010 (Ch), [2014] All ER (D) 142 (Sep)

The Chancery Division held that the expression “held on trust for charitable purposes” in s 23(6) of the Inheritance Act 1984 required not only that the charitable purposes be UK law charitable purposes but that the relevant trust be subject to the jurisdiction of the UK courts as well.

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MOVERS & SHAKERS

HFW—Nelson Wang

HFW—Nelson Wang

HFW strengthens global insurance practice and Greater China offering with London Partner hire

Burges Salmon—David McEwing

Burges Salmon—David McEwing

Burges Salmon boosts Energy and Utilities practice with appointment of David McEwing

Browne Jacobson—Alexander Studholme

Browne Jacobson—Alexander Studholme

Browne Jacobson adds international construction arbitration partner in London push

NEWS
Law firm trainees are choosing US firms over their UK comparators, according to Chambers’ annual report on UK trainee satisfaction
A former senior judge has warned peers against scrapping juries for fraud and financial crimes, ahead of the Courts and Tribunals Bill’s second reading in the House of Lords this week
Civil practitioners face changes spanning debt recovery, workplace harassment and possession claims, alongside guidance on insolvency challenges and children proceedings

Finding matrimonial wealth is as challenging as dividing it, as family disputes draw practitioners into asset tracing, offshore structures and insolvency

Agreement between opponents offers no guarantee that a court will approve a retrospective increase to a costs budget
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