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Legislation
Inheritance Tax Act 1984

CHAPTER II ESTATE ON DEATH

  • Section 171 Changes occurring on death.
  • Section 172 Funeral expenses.
  • Section 173 Expenses incurred abroad.
  • Section 174 Income tax and unpaid inheritance tax.
  • Section 175 Liability to make future payments, etc.
  • Section 175A Discharge of liabilities after death
  • Section 176 Related property etc.—sales.
  • Section 177 Scottish agricultural leases.
  1. Chapter II · ESTATE ON DEATH
  2. Expenses incurred abroad.

Section 173 | Expenses incurred abroad.

From legislation.gov.uk

In determining the value of a person’s estate immediately before his death, an allowance against the value of property situated outside the United Kingdom shall be made for any expense incurred in administering or realising the property which is shown to be attributable to the situation of the property, but the allowance shall not exceed 5 per cent of the value of the property.

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