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.
Example 1
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content 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.