The Public and Third Sector Law Reports
[2015] PTSR 60
Chancery Division
Routier and another
v
Revenue and Customs Commissioners
[2014] EWHC 3010 (Ch)
2014 July 28;
Sept 18
Rose J
Revenue— Inheritance tax— Charity— Trust established in Jersey for charitable purposes— Trust governed by Jersey law— Whether disposition to trust entitled to exemption from inheritance tax— Whether “held on trust for charitable purposes”—
Inheritance Tax Act 1984 (c 51), s 23
—
Income Tax Act 2007 (c 3), s 989
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