The members of certain visiting forces are entitled to limited relief from inheritance tax.

First, under IHTA 1984, s. 155(1)(a), emoluments from the foreign government are excluded property.

Secondly, under s. 155(1)(b), any tangible movable property, whose presence in the UK is due solely to the presence of a serving member, is excluded property.

In addition, s. 155(2) provides that such presence in the UK is not treated as a period of residence, or as altering anyone's residence or domicile.

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