HMRC wins Court of Appeal 'justifiable discrimination' ruling on IHT relief

Mark Battersby
clock • 2 min read

No UK inheritance tax relief for donations to UKIP is 'justifiable discrimination', tax database Rossmartin has said in a briefing note explaining the Court of Appeal case.  In Arron Banks v HMRC [2021] EWCA Civ 1439, the Court of Appeal held that donations to UKIP were not eligible for Inheritance Tax relief. They confirmed there was discrimination under EU law, but as HMRC had proved, this was justifiable and relief must be denied. Gifts made to political parties are exempt from Inheritance Tax (IHT) under s.24 IHTA 1984 subject to certain conditions being met by the party. Ba...

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