Inheritance tax

16 October 2014

Issue: 7626 / Categories: Case law , Law digest , In Court

Routier and another v Revenue and Customs Commissioners [2014] EWHC 3010 (Ch), [2014] All ER (D) 142 (Sep)

The Chancery Division held that the expression “held on trust for charitable purposes” in s 23(6) of the Inheritance Act 1984 required not only that the charitable purposes be UK law charitable purposes but that the relevant trust be subject to the jurisdiction of the UK courts as well.

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MOVERS & SHAKERS

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Gilson Gray—Linda Pope

Partner joins family law team inLondon

Jackson Lees Group—five promotions

Private client division announces five new partners

Taylor Wessing—Max Millington

Banking and finance team welcomes partner in London

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Philip Sales is selected as next Deputy President

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Inheritance tax

MOVERS & SHAKERS

Gilson Gray—Linda Pope

Jackson Lees Group—five promotions

Taylor Wessing—Max Millington