Continue reading "IHT: Charity begins at home?"
IHT: Charity begins at home?
Anthony Nixon, Martin Cross and Clementine Burch provide an update on ‘charitable purpose’ outside the UK and the IHT exemption ‘It is clear from other case law that “charitable purposes” could be carried on anywhere in the world, even though this was not stated in the Charities Act 2006.’ The late Beryl Coulter’s executors have …
Cases Referenced
Cases in bold have further reading - click to view related articles.
- Persche v Finanzamt Lüdenscheid [2009] EUECJ C-318/07; [2009] WTLR 483
- Routier v Revenue and Customs Commissioners [2014] WTLR 1717; [2016] EWCA Civ 938; [2017] EWCA Civ 1584; [2017] WTLR 1119
- The Camille and Henry Dreyfus Foundation Inc v Commissioners of Inland Revenue [1955] UKHL TC 36 126