Legal News

Examining the jurisdictional requirement in section 23 of IHTA 1984

Published on: 14 October 2016
Published by: LexisPSL
  • 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?

Article summary

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. or take a trial to read the full analysis.

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