I12.901 Territorial scope of IHT

IHT, trusts and estates

I12.901 Territorial scope of IHT

Division I12.9     Foreign element

For updates affecting this Division please see Part I0 Updates

IHT and overseas issues

I12.901 Territorial scope of IHT

It will be noted that the territorial scope of IHT is based on two main principles: the domicile of an individual who has made (or is deemed to have made) a transfer of value and the situs of the assets transferred. The question of an individual's domicile for IHT purposes must be decided both by reference to the common law rules concerning domicile and to the provisions of IHTA 1984, s 267 (which deems individuals to be domiciled

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