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HMRC internal manual

Inheritance Tax Manual

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HM Revenue & Customs
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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.

Example 1

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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.