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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 of equitable interests for IHT / I9.432 Situs of absolute interests for IHT
Commentary

I9.432 Situs of absolute interests for IHT

IHT, trusts and estates

Interests arising under a settlement or an administered estate which are in possession and subject to neither a condition nor defeasance are generally interests in specie situated where the property is1. This is on the basis that the beneficiary is absolutely entitled to a share of, or to the

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