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Home / Simons-Taxes /IHT, trusts and estates /Part I9 Foreign element /Division I9.4 Locality (situs) of assets for IHT /Situs and IHT / I9.401 Scope of IHT situs rules
Commentary

I9.401 Scope of IHT situs rules


IHT, trusts and estates

For updates affecting this Division please see Part I0 Updates

Situs and IHT

I9.401 Scope of IHT situs rules

The situs of property is significant in a number of contexts, as follows:

  1. Ìý

    (a)ÌýÌýÌýÌý Property is excluded property if it is situated abroad and owned by a foreign domiciliary1. If property is comprised in a settlement and the settlor was domiciled outside the UK at the time the settlement was made, the settled property is also excluded

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