Commentary

I10.217 Burden of tax on overseas property

IHT, trusts and estates

I10.217 Burden of tax on overseas property

I10.217 Burden of tax on overseas property

Free foreign estate

The IHT payable on the deceased's unsettled property situated overseas at his death is not treated as a testamentary expense, as it is not attributable to the value of property in the UK1, unless indicated in the Will2.

Where IHT paid by personal representatives is not a testamentary expense it must 'where occasion requires' be repaid to them by the person in whom the property to which the tax is attributable is vested3. Thus the recipient of the foreign property should repay the IHT paid by the personal representatives4.

However, if the

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