Routier & anr v HMRC [2014] EWHC 3010 (Ch)

November 2016 #164

This appeal concerned whether a disposition in the will of the late Mrs Beryl Coulter (the deceased) is exempt from inheritance tax because it comprises property which is given to charities within the meaning of s23 of the Inheritance Tax Act 1984 (the IHTA). The appellants are the executors of the deceased’s estate.

The deceased died on 9 October 2007. In her will dated 1 October 2007 she left a number of pecuniary legacies. Her residuary estate was held on trust by the executors (the Coulter Trust) for ‘such incorporated body as may be set ...