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 of a transfer of capital from the United Kingdom. The restriction of relief from inheritance tax to trusts governed by the law of a part of the United Kingdom is not supportable under EU law. Article 56 applies directly, must have effect in priority to inconsistent national law, whether judicial or legislative in origin.
Lady Hale (President), Lord Reed (Deputy President), Lord Carnwath, Lord Hodge, Lord Lloyd-Jones
 UKSC 43,  STI 1722,  WLR(D) 588,  PTSR 1924,  3 WLR 757,  STC 2182
Bailii, Summary, WLRD
Inheritance Tax Act 1984 23
England and Wales
Updated: 21 June 2021; Ref: scu.642829