Routier and another v Revenue and Customs Commissioners [2014] EWHC 3010 (Ch); [2014] WLR (D) 449
‘For a transfer under a will to be exempt from inheritance tax because it was to be “held on trust for charitable purposes” within the meaning of section 23(6) of the Inheritance Tax Act 1984 the relevant trust had to be subject to the jurisdiction of the United Kingdom courts.’
WLR Daily, 18th October 2014
Source: www.iclr.co.uk
