IHTM11128 - Procedure: beneficiaries outside the UK
The primary purpose of some large, well-known, UK charities such as Oxfam and Christian Aid is the relief of poverty, etc, abroad. This does not prevent a gift to such a charity ( IHTM11112) being exempt, even if the gift is stated to be for the work of the charity in a specific foreign country.
| Example
A legacy of £10,000 to Oxford Famine Relief (better known as ‘Oxfam’) absolutely for the charity’s work in Ethiopia. The legacy is exempt under IHTA84/S23 (1). |
If the charity exemption is sought for property held on trust
for charitable purposes which include bodies or objects outside the
UK, you should refer the case to TG.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
