Commentary

154 Gift to be divided between charity and non-charity

CHARITIES AND CHARITABLE GIVING vol 6(2)
| Commentary

154 Gift to be divided between charity and non-charity

| Commentary

154 Gift to be divided between charity and non-charity

Drafting a will leaving the residue to be divided equally between a charity1 and a non-charitable beneficiary does not, at first glance, seem to present major problems. But if the value of the estate exceeds the inheritance tax threshold, the provisions of the Inheritance Tax Act 1984 Section 41 must be considered, and the gift to the non-charitable beneficiary is one which would be liable to inheritance tax.

In the case of Re Benham2, it was held (at first instance) that where the residue of an estate was to be divided in

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