Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Finance (No. 2) Act 2017

Crossheading Domicile, overseas property etc

  • Section 29 Deemed domicile: income tax and capital gains tax
  • Section 30 Deemed domicile: inheritance tax
  • Section 31 Settlements and transfer of assets abroad: value of benefits
  • Section 32 Exemption from attribution of carried interest gains
  • Section 33 Inheritance tax on overseas property representing UK residential property
  1. Domicile, overseas property etc
  2. Inheritance tax on overseas property representing UK residential property

Section 33 | Inheritance tax on overseas property representing UK residential property

From legislation.gov.uk

Schedule 10 makes provision about the extent to which overseas property is excluded property for the purposes of inheritance tax, in cases where the value of the overseas property is attributable to residential property in the United Kingdom.

PreviousNext
PrivacyTerms