Those who have been following our appeals on charity relief for a non-UK charitable trust may like to know that (with no small thanks to the learned moderator of this forum, who guided us through the early stages) the Supreme Court have now given judgment in our favour. See Routier & another v HMRC [2019] UKSC 43.
The Supreme Court have ruled that to restrict relief to UK charitable trusts offends against the EU core principle of freedom of movement of capital.