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

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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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