The relationship between the Channel Islands and the UK is fairly settled but in this case a new element is added into the equation: the European Union. The background to the dispute is relief from inheritance tax but in these proceedings the Supreme Court also addresses wider questions of jurisdiction and the operation of law. Music from bensound.com
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Routier v Commissioners for HMRC [2019] UKSC 43
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Routier v Commissioners for HMRC [2019] UKSC 43
Dec 02, 2019
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Routier v Commissioners for HMRC [2019] UKSC 43