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
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Web page updated on 17 Mar 2025 16:05