Contents:

• [IHTM27001] IHTM27001 – Foreign property: introduction
• [IHTM27011] IHTM27011 – Foreign property: investigation of form IHT417: introduction
• [IHTM27012] IHTM27012 – Foreign property: investigation of form IHT417: service
• [IHTM27013] IHTM27013 – Foreign property: investigation of form IHT417: Compliance Group
• [IHTM27022] IHTM27022 – Foreign property: valuation of assets: listed foreign shares
• [IHTM27023] IHTM27023 – Foreign property: valuation of assets: unlisted foreign shares
• [IHTM27024] IHTM27024 – Foreign property: valuation of assets: loss on sale of shares
• [IHTM27025] IHTM27025 – Foreign property: valuation of assets: fall in value relief
• [IHTM27031] IHTM27031 – Foreign property: valuation of assets: foreign bank accounts, debts, household and personal goods
• [IHTM27032] IHTM27032 – Foreign property: valuation of assets: deduction of foreign debts
• [IHTM27041] IHTM27041 – Foreign property: valuation of assets: foreign land or buildings: procedure
• [IHTM27042] IHTM27042 – Foreign property: valuation of assets: loss on sale of foreign land
• [IHTM27043] IHTM27043 – Foreign property: valuation of assets: fall in value relief on foreign land or buildings
• [IHTM27050] IHTM27050 – Foreign property: valuation of assets: deduction for administration of non-UK assets
• [IHTM27051] IHTM27051 – Foreign property: valuation of assets: conversion of foreign currency
• [IHTM27052] IHTM27052 – Foreign property: valuation of assets: claims for compensation
• [IHTM27053] IHTM27053 – Foreign property: valuation of assets: foreign rulers and sovereign immunity
• [IHTM27054] IHTM27054 – Foreign property: valuation of assets: usufruct
• [IHTM27060] IHTM27060 – Foreign property: blocked assets
• [IHTM27071] IHTM27071 – Foreign property: locality of assets (situs): introduction
• [IHTM27072] IHTM27072 – Foreign property: locality of assets (situs): unadministered estates
• [IHTM27073] IHTM27073 – Foreign property: locality of assets (situs): ships
• [IHTM27074] IHTM27074 – Foreign property: locality of assets (situs): land and interests in land
• [IHTM27075] IHTM27075 – Foreign property: locality of assets (situs): household and personal goods
• [IHTM27076] IHTM27076 – Foreign property: locality of assets (situs): bearer securities
• [IHTM27077] IHTM27077 – Foreign property: locality of assets (situs): Eurobonds and American depository receipts
• [IHTM27079] IHTM27079 – Foreign property: specialty debts: bonds and debentures under seal
• [IHTM27080] IHTM27080 – Foreign property: specialty debts: Treasury Bills, British Savings Bonds, National Savings Income Bonds
• [IHTM27091] IHTM27091 – Foreign property: debts: contractual
• [IHTM27092] IHTM27092 – Foreign property: debts: debts in Scotland
• [IHTM27093] IHTM27093 – Foreign property: debts: bank accounts
• [IHTM27101] IHTM27101 – Foreign property: money from a life policy: general rule
• [IHTM27102] IHTM27102 – Foreign property: money from a life policy: payment made at place other than Head Office
• [IHTM27103] IHTM27103 – Foreign property: money from a life policy: policy issued at branch office
• [IHTM27104] IHTM27104 – Foreign property: money from a life policy: policies under seal
• [IHTM27121] IHTM27121 – Foreign property: inscribed and registered securities: usual location
• [IHTM27122] IHTM27122 – Foreign property: inscribed and registered securities: branch registers
• [IHTM27123] IHTM27123 – Foreign property: inscribed and registered securities: effectiveness of register
• [IHTM27124] IHTM27124 – Foreign property: inscribed and registered securities: overseas branch registers of UK companies
• [IHTM27125] IHTM27125 – Foreign property: inscribed and registered securities: duplicate or multiple registers of non-UK companies
• [IHTM27127] IHTM27127 – Foreign property: Canadian companies: transfer agencies
• [IHTM27128] IHTM27128 – Foreign property: Canadian companies: branch registers of British Colombian and Newfoundland companies
• [IHTM27129] IHTM27129 – Foreign property: Canadian companies: Nova Scotia companies
• [IHTM27141] IHTM27141 – Foreign property: securities issued by international organisations: list of non-UK situs organisations
• [IHTM27142] IHTM27142 – Foreign property: securities issued by international organisations: designated as non-UK by Treasury
• [IHTM27143] IHTM27143 – Foreign property: securities issued by international organisations: OECD & Inter-American Development Bank
• [IHTM27150] IHTM27150 – Foreign property: securities issued by international organisations: share certificates endorsed in blank
• [IHTM27151] IHTM27151 – Foreign property: securities issued by international organisations: bank or building society accounts in the Channel Islands and Isle of Man
• [IHTM27161] IHTM27161 – Foreign property: Double Taxation Conventions: introduction
• [IHTM27163] IHTM27163 – Foreign property: Double Taxation Conventions: exchange of information: why exchange information?
• [IHTM27164] IHTM27164 – Foreign property: Double Taxation Conventions: exchange of information: information bulletin procedure with convention partners (form 730)
• [IHTM27165] IHTM27165 – Foreign property: Double Taxation Conventions: exchange of information: list of conventions
• [IHTM27166] IHTM27166 – Foreign property: Double Taxation Conventions: exchange of information: information bulletin received from convention countries
• [IHTM27168] IHTM27168 – Foreign property: Double Taxation Conventions: certificate of tax paid: Republic of Ireland
• [IHTM27169] IHTM27169 – Foreign property: Double Taxation Conventions: certificate of tax paid: South Africa
• [IHTM27170] IHTM27170 – Foreign property: Double Taxation Conventions: certificate of tax paid: USA
• [IHTM27171] IHTM27171 – Foreign property: Double Taxation Conventions: certificate of tax paid: Netherlands
• [IHTM27172] IHTM27172 – Foreign property: Double Taxation Conventions: certificate of tax paid: Sweden
• [IHTM27173] IHTM27173 – Foreign property: Double Taxation Conventions: certificate of tax paid: Switzerland
• [IHTM27174] IHTM27174 – Foreign property: Double Taxation Conventions: certificate of tax paid: France
• [IHTM27175] IHTM27175 – Foreign property: Double Taxation Conventions: certificate of tax paid: Italy
• [IHTM27176] IHTM27176 – Foreign property: Double Taxation Conventions: certificate of tax paid: procedure with non-convention countries
• [IHTM27177] IHTM27177 – Foreign property: Double Taxation Conventions: certificate of tax paid: certification of disclosure and tax enforcement procedure with the USA
• [IHTM27178] IHTM27178 – Foreign property: Double Taxation Conventions: certificate of tax paid: certification of disclosure and tax enforcement procedure with South Africa
• [IHTM27181] IHTM27181 – Foreign property: Double Taxation Conventions: Double Taxation Relief: what is the relief?
• [IHTM27182] IHTM27182 – Foreign property: Double Taxation Conventions: Double Taxation Relief: credit for relief claimed before grant
• [IHTM27183] IHTM27183 – Foreign property: Double Taxation Conventions: Double Taxation Relief: examination after grant when relief claimed
• [IHTM27185] IHTM27185 – Foreign property: Double Taxation Conventions: procedure with non-convention countries: introduction
• [IHTM27186] IHTM27186 – Foreign property: Double Taxation Conventions: procedure with non-convention countries: which provisions apply?
• [IHTM27187] IHTM27187 – Foreign property: Double Taxation Conventions: procedure with non-convention countries: relief under IHTA84/S159 (2)
• [IHTM27188] IHTM27188 – Foreign property: Double Taxation Conventions: procedure with non-convention countries: relief under IHTA84/S159 (3) and S159 (4)
• [IHTM27189] IHTM27189 – Foreign property: Double Taxation Conventions: procedure with non-convention countries: procedure when both IHTA84/S159 (2) and S159 (3) apply
• [IHTM27190] IHTM27190 – Foreign property: Double Taxation Conventions: procedure: procedure with convention partners
• [IHTM27200] IHTM27200 – Foreign property: Double Taxation Conventions: procedure: procedure when both forms of relief apply
• [IHTM27201] IHTM27201 – Foreign property: Double Taxation Relief: procedure for relief by concession on shares
• [IHTM27202] IHTM27202 – Foreign property: Double Taxation Conventions: proper law of settlement
• [IHTM27211] IHTM27211 – Foreign property: Property excluded from Inheritance Tax: introduction
• [IHTM27212] IHTM27212 – Foreign property: Property excluded from Inheritance Tax: foreign unsettled property
• [IHTM27220] IHTM27220 – Foreign property: property excluded from Inheritance Tax: foreign settled property with non-UK domiciled settlor
• [IHTM27230] IHTM27230 – Foreign property: property excluded from Inheritance Tax: reversionary interests
• [IHTM27241] IHTM27241 – Foreign property: specific British Government Securities: introduction
• [IHTM27247] IHTM27247 – Foreign property: discretionary trusts and exempt securities: introduction
• [IHTM27248] IHTM27248 – Foreign property: discretionary trusts and exempt securities: unknown persons
• [IHTM27249] IHTM27249 – Foreign property: discretionary trusts and exempt securities: charities
• [IHTM27250] IHTM27250 – Foreign property: discretionary trusts and exempt securities: exit charge
• [IHTM27251] IHTM27251 – Foreign property: discretionary trusts and exempt securities: anti-avoidance rules
• [IHTM27252] IHTM27252 – Foreign property: discretionary trusts and exempt securities: exception for certain settled reversions
• [IHTM27260] IHTM27260 – Foreign property: specific British Government Securities: exclusion of interest on exempt securities
• [IHTM27261] IHTM27261 – Foreign property: specific British Government Securities: exclusion of repayment of Income Tax on exempt securities
• [IHTM27262] IHTM27262 – Foreign property: specific British Government Securities: reversionary interest in exempt securities
• [IHTM27263] IHTM27263 – Foreign property: specific British Government Securities: exempt securities in unadministered estates
• [IHTM27264] IHTM27264 – Foreign property: specific British Government Securities: exempt securities as partnership assets
• [IHTM27270] IHTM27270 – Foreign property: property excluded from Inheritance Tax: specific savings held by taxpayers in Channel Islands or Isle of Man
• [IHTM27272] IHTM27272 – Foreign property: specific property of visiting forces and staff of Allied Headquarters: introduction
• [IHTM27273] IHTM27273 – Foreign property: specific property of visiting forces and staff of Allied Headquarters: assets excluded from UK Inheritance Tax
• [IHTM27274] IHTM27274 – Foreign property: specific property of visiting forces and staff of Allied Headquarters: qualifying person
• [IHTM27275] IHTM27275 – Foreign property: specific property of visiting forces and staff of Allied Headquarters: list of designated countries