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Document detail

Free Movement Of Capital—The Routier Case

Abstract

The constitutional relationship between the United Kingdom and the Crown Dependencies is unique. The Channel Islands and the Isle of Man have autonomy in all domestic matters and international identities which are different from that of the UK. Jersey and the other Islands need to be vigilant in defending what it means to be a Crown Dependency if their interests are to be successfully secured for the future. The Supreme Court decision in Routier is an important reaffirmation of that autonomy.

Categories Law, Social science
Keywords Constitutional Relationship, Crown dependencies, Inheritance tax exemption, Jersey autonomy, Routier v HMRC
Author Robert MacRae, Victoria Bell
Date published 2018
Document type Article
Organisation Jersey and Guernsey Law Review
IRR Code IRR/JGLR/2018.44080
Funder
File Type pdf