Inheritance tax

16 October 2014

Issue: 7626 / Categories: Case law , Law digest , In Court

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

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Muckle LLP—Rachael Chapman

Sports, education and charities practice welcomes senior associate

Ellisons—Carla Jones

Partner and head of commercial litigation joins in Chelmsford

Freeths—Louise Mahon

Firm strengthens Glasgow corporate practice with partner hire

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Licensing fast-track for conveyancing & probate professionals

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Stress at work? Join the (employment tribunal claim) queue

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Inheritance tax

MOVERS & SHAKERS

Muckle LLP—Rachael Chapman

Ellisons—Carla Jones

Freeths—Louise Mahon