Commentary

I9.461 Land and immovable property

IHT, trusts and estates

I9.461 Land and immovable property

Other assets

I9.461 Land and immovable property

The classification of English law into personal and real property is not adopted in private international law or conflict of laws, where the usual distinction is between movable and immovable property. This distinction is commonly used in double taxation agreements. The question whether property is movable or immovable is, under English law, determined by the lex situs1.

Land

The situs of land is determined by applying English law, under which any land, whether freehold or leasehold, or of any other tenure, is situated where the land itself lies. If it is held

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