Burden of costs and expenses on a specific legacy of foreign property Tax and foreign death duties Inheritance tax attributable to the value of unsettled property outside the UK is not a testamentary expense unless indicated in the Will, although following Re Goetze, it seems reasonably clear that a direction to pay testamentary expenses out of residue is likely to extend to any foreign tax or duties (unless the foreign tax exceeds the UK tax). For further guidance, see Commentary: Free foreign estate: Foster's Inheritance Tax [K2.02]. However, see also the commentary below regarding the burden of duties depending on whether the executor gets in the bequest or not. Other costs and expenses In relation to property situated in England and Wales, unless the testator has provided otherwise in their Will, any expense incurred by the executors in the upkeep, care and preservation of property specifically devised or bequeathed,