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

Wills & Trusts Law Reports | December 2014 #145

This was an appeal from notices of determination by HMRC which held that dispositions in the will of Beryl Coulter (the deceased) did not fall within s23 of the Inheritance Tax Act 1984, and were therefore not exempt from inheritance tax. The deceased died on 9 October 2007 domiciled in Jersey. Her final will was dated 1 October 2004 and probate was granted in the probate division of the Royal Court of Jersey on 25 October 2007. The will made several legacies totalling £210,000 and the residue passed to her executors to be held on the terms of the Coulter Trust for the purpose of the pro...

Glowacki (deceased) v HMRCC [2007] UKSPC 00631

Wills & Trusts Law Reports | December 2011 #115

By her will dated 8 February 2001, Gwendoline Enid Glowacki (Mrs Glowacki) gave her entire estate to her husband, Tadeusz Marian Glowacki (Mr Glowacki), subject to the payment of £25,000 to her sister Mrs McElney. Mrs Glowacki died on 21 March 2004 and Mr Glowacki died on 21 June 2004. Under his will, in the event that occurred, Mr Glowacki gave 6 Moore Walk, Myton Grange, Warwick (the property) to Mrs McElney and divided his net residuary estate equally between Mrs McElney as to one half and Mrs Wells, Mrs Minash and Mr Johnson (the nieces and nephew of Mrs Glowacki) as to the other hal...