IHTM11127 - Procedure: examples of gifts where the beneficiary is not a charity
The following examples illustrate why it is important to correctly identify (IHTM11126) the beneficiary named in a Will (IHTM12041) or other instrument.
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
Example 2
Tom died in 1992. Tom’s will included an unqualified absolute legacy of £20,000 to Mother Theresa.
This was a gift to a lady who lived in Calcutta. It was not a gift to one of the UK charities which supported her work. So the gift was not within the charity exemption.
