Commentary

I9.328 Visiting forces

IHT, trusts and estates

I9.328 Visiting forces

I9.328 Visiting forces

There are limited reliefs from IHT for NATO military and civilian personnel stationed in the UK or attached to a NATO headquarters in the UK, and also (from 17 July 2012) for EU military and civilian staff attached to an international military headquarters designated under an Order in Council1. The reliefs fall into two categories. First, certain items of property belonging to visiting forces and staff are excluded property. Secondly, certain periods of residence in the UK are disregarded for IHT purposes. The items of property that are excluded property are as follows:

  1.  

    (a)     emoluments paid by the government of

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