Routier and Another v Revenue and Customs: CA 17 Oct 2017

Inheritance tax, gifts to charities and freedom of capital

Judges:

Arden LJ, Briggs of Westbourne L, Green J

Citations:

[2017] EWCA Civ 1584, [2017] WLR(D) 672, [2018] PTSR 1063, [2017] WTLR 1119, [2018] 1 WLR 3013, [2017] BTC 28, [2018] STC 910

Links:

Bailii, WLRD

Statutes:

Inheritance Tax Act 1984 23

Jurisdiction:

England and Wales

Citing:

See AlsoRoutier and Another v Revenue and Customs CA 16-Sep-2016
Executors appealed against a decision that a residual gift in a will was not charitable and that it was therefore subject to Inheritance Tax arguing that the section if construed in this way was an unlawful restriction on the free movement of . .

Cited by:

At CA (2)Routier and Another v Revenue and Customs SC 16-Oct-2019
A Jersey Charity created under a will of a Jersey resident was transfer to the UK, and reregistered with the UK Charity Commission. The Revenue sought to apply Inheritance Tax.
Held: Jersey was to be considered a third country for the purpose . .
Lists of cited by and citing cases may be incomplete.

Inheritance Tax, Charity

Updated: 19 April 2022; Ref: scu.597391