IHT charity relief

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.

Anthony Nixon
Irwin Mitchell


Congratulations Anthony - excellent result.

Lisa Macpherson
PKF Francis Clark

If that is the basis of the judgment, it will not, presumably, survive our exit from the EU - but will it still be law in the transitional period?

John Randel - Lee Bolton Monier-Williams

The law on what is a charity for most tax issues was changed by Finance Act 2010.

It is an interesting question whether the Supreme Court would, on the same challenge, under the present law, have come to the same conclusion.

As to how European law is going to apply in the future, who knows?

Anthony Nixon
Irwin Mitchell Private Wealth