- Examining the jurisdictional requirement in section 23 of IHTA 1984
- Original news
- What was the background to the case?
- What were the key legal issues before the Court of Appeal?
- What did the court decide?
- Does the decision leave any unresolved issues?
- What practical implications does this case have for private client lawyers?
Private Client analysis: Mary Ashley, barrister at Old Square Tax Chambers, discusses the first part of a two-part decision in Routier v HMRC, which examines whether a bequest to a non-UK charity was exempt from inheritance tax.
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