Hutton Updates

Sample Chapter

         Log in or subscribe to see all chapters.
Book
 2 - Inheritance Tax Mitigation: The Basics
 
<< | >>

Chapter: 2 - Inheritance Tax Mitigation: The Basics

Territorial scope

2.9.3

Traditionally, to benefit from UK tax relief, the charity must have been established in the UK.  And any Income Tax relief for gifts of land to charity was limited to UK land.  As noted in Chapter 12 these limits were extended in 2010 to the EU, Norway and Iceland following a recent ECJ case from Germany.