B is for … Brexit

So long as it remains applicable, EU law continues to shape the advice practitioners provide to private clients. A recent example of this is the Supreme Court decision in Routier v HMRC (2019) UKSC43. The deceased left a residuary gift in her Will to be held on charitable trusts to be governed by Jersey law. HMRC claimed that the gift did not fall within the ambit of section 23 IHTA 1984 (gifts to charities) on the basis this relief was limited to trusts governed by the law of a part of the UK. The Supreme Court held that the gift was a transfer of assets from a Member State (the UK for the ti...