Inheritance Tax Manual

IHTM27202 - Foreign property: Double Taxation Conventions: proper law of settlement

Usually we do not need to consider which country바카라 사이트™s law governs a settlement IHTM04273).

However the French and Italian pre-1975 double taxation conventions have exemptions from Inheritance Tax for settled property situated abroad, that do not apply if the 바카라 사이트˜proper law바카라 사이트™ is British.