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
|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.