Trusts and Inheritance Tax

IHT on overseas property representing UK residential property

Produced by Tolley
  • 01 Jun 2022 23:53

The following Trusts and Inheritance Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • IHT on overseas property representing UK residential property
  • Background to UK residential property held in offshore structures
  • How the law works
  • Close company and partnership interests
  • Loans
  • Value on which the charge is based
  • Definition UK residential property
  • Two-year run-off period
  • Double taxation relief
  • Action and planning points
  • More...

IHT on overseas property representing UK residential property

Background to UK residential property held in offshore structures

This guidance note describes the anti-avoidance provision introduced by

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