Continue reading "IHT And Charities: A matter of interpretation"
This post is only available to members.
IHT And Charities: A matter of interpretation
Simrun Garcha discusses the lessons from Routier on inheritance tax charity relief and jurisdiction ‘The words “held on trust for charitable purposes” contained a requirement that a qualifying charitable trust must be governed by the law of some part of the UK and subject to the jurisdiction of the UK courts.’The Court of Appeal’s recent …