Case C-318/07 Hein Persche v Finanzamt Lüdenscheid [2009] ECR I-00359

Tax Relief: Consider jurisdiction

Simrun Seehra looks at IHT exemptions on gifts to charity, with reference to Routier ‘It is clear that the relief to an EU charity should not be refused provided the relevant conditions are met and the taxpayer is able to provide sufficient evidence.’ Lawyers in the wills and estate planning field commonly advise their clients …

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Tax: Aiding cross-border giving

Neasa Coen explains the impact of a new definition of charity on tax reliefs To mitigate the damage done by the unfit manager the charity can move that person into a role where they will not have the same financial influence. The Finance Act 2010 saw the introduction of a new definition of ‘charity’ for …

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