IHTM35123 - Property redirected to a charity: redirection to a charity by a non-qualifying body
The taxpayers may seek charity exemption as a result of an
IoV which purports to redirect to a qualifying charity a bequest to
a non-qualifying body. If the original non-qualifying beneficiary,
whether UK or foreign, has effectively and completely divested
itself of any benefit, for example, in the case of a collecting
agency making a variation in favour of an independent charity, this
may be acceptable providing the requirements of IHTA84/S142 are
fully met. In particular, instruments which redirect a benefit from
the organisations below to the recipients shown are acceptable if
the necessary conditions are met
| From | To |
| Joint Israel Appeal | Jewish Philanthropic Association for Israel and the Middle East |
| First Church of Christ Scientist Boston Massachusetts | The Christian Science Trust in Great Britain |
IoVs involving other organisations in these circumstances
should be referred to RRLT.
Where the information suggests that the new body is no more
than a conduit by which the benefit will filter back to the
original beneficiary, the matter should be referred to TG.
