IHTM28102 - Liabilities: investigating liabilities: Canadian income tax
Following a review of HMRC바카라 사이트™s interpretation of IHTA84/S159(1), the position regarding Canadian income tax has been updated. It was previously thought that Canadian income tax on a deemed disposal on death should be treated in the same way as any other income tax liability and allowed as a deduction against the value of property in Canada. HMRC now believes that unilateral relief may be available under IHTA84/S159(1) in respect of Canadian income tax charged on deemed disposals immediately before an individual바카라 사이트™s death. IHTM27181 and IHTM27185 onwards explain further about unilateral relief.
Any claims involving Canadian income tax should be referred to Technical.