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Routier and EU provisions and inheritance tax

11 December 2019 / Helen Ratcliffe
Issue: 4724 / Categories: Comment & Analysis
A matter of interpretation


Key points

  • A residuary estate including UK assets was left on trust for charitable purposes in Jersey.
  • The trusts were accepted as being exclusively for charitable purposes.
  • Did the wording of IHTA 1984 s 23 impose a territorial limitation so charitable gifts outside the UK were not eligible?
  • Was Jersey a ‘third country’ it not being an EU member state?
  • HMRC argued that transactions between an EU member state and its associated territories cannot be a transaction between a member state and a third country.
  • The Supreme Court held that capital had moved from a member state where Art 56 applies to one where it did not.


On 16 October 2019 the Supreme Court issued its judgment in Routier and another v CRC [2019] UKSC 43 the case having previously been heard in the Court of Appeal ([2017] EWCA Civ 1584). The case the arguments raised...

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