The Resource Dreyfus revived: Routier and an uncharitable interpretation of section 23 IHTA 1984

Dreyfus revived: Routier and an uncharitable interpretation of section 23 IHTA 1984

Label
Dreyfus revived: Routier and an uncharitable interpretation of section 23 IHTA 1984
Title
Dreyfus revived: Routier and an uncharitable interpretation of section 23 IHTA 1984
Creator
Subject
Language
eng
Summary
This article examines the case of Routier and others v HMRC [2014] EWHC 3010 (Ch). Acording to the authors, it should not have resulted in litigation. It should simply have been a generous gift to the elderly of the Parish of St. Ouen, Jersey, and a grateful but understated message of thanks from the parish constable. Unfortunately for the parish, HMRC disagreed that the gift qualified for the inheritance tax (IHT) exemption in section 23 Inheritance Tax Act 1984 and claimed around £600,000 of the gift in tax. This article looks into the case, which concerned a charitable trust established under the will of a Mrs Coulter, who was domiciled in Jersey at the time of her death in 2007. The IHT was in point because Mrs Coulter's estate included a UK-situated property. Also an EU law aspect is involved
Citation source
In: Trusts & trustees. - Oxford. - Vol. 21 (2015),
http://library.link/vocab/creatorName
  • Lawrance, D
  • Austen, J
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • inheritance tax
  • exemption
  • trust
  • charities, donations to
  • case law
  • EU law
Label
Dreyfus revived: Routier and an uncharitable interpretation of section 23 IHTA 1984
Instantiates
Publication
Label
Dreyfus revived: Routier and an uncharitable interpretation of section 23 IHTA 1984
Publication

Library Locations

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      52.3736660 4.9336932
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