The appeal concerned the restriction (the Restriction) imposed by s23 of the Inheritance Tax Act 1984 (IHTA), as interpreted by the Court of Appeal in an earlier hearing of the appeal, on IHT relief for legacies and gifts to charities, to legacies and gifts to UK charities subject to the supervision of the UK courts. The question was whether the Restriction violated the EU law principle of freedom of movement of capital so as not to be enforceable in relation to a legacy of an estate with assets situate in the UK to a Jersey charity.
There were three sub-issues:
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The claimant (K) and second defendant (A) are brother and sister. They are the children of George Kousouros (D) who died in Cyprus in March 2007 leaving a large house in Islington (the property) where he had lived with K prior to returning to Cyprus in 2000 and which also provided a rental income. According to K, who still lives there and takes the rental income, D transferred the property to him in 2001 on terms which included a payment to A of £50,000 and pursuant on the oral terms his parents executed a deed of transfer of the registered title to the property in form TR1 which A was a...
William Samuel Taylor (deceased) and his late wife lived in a large property, set in 15 acres of grounds, called Lower Manaton (property), near Callington in Cornwall. The deceased made a will in 1998 by which the defendants, who were his nephew and niece, were to be allowed to occupy the property for seven years after his death, on stated terms and conditions. At the same stage in late 2000 the deceased proposed that the defendants, who lived in Sheffield, should move to Cornwall and occupy part of the property with their two children. The first defendant favoured the idea; the second d...