Foreign property
Channel Islands
Legislation/Regulatory –
IHTA84 s. 6(4)
Excluded property
Generally
Legislation/Regulatory –
IHTA84 s. 6(1)
Settlements
Legislation/Regulatory –
IHTA84 s. 48(3)
Inheritance tax
Excluded property
Commentary –
Tax Reporter ¶602-200
Tax burden, allocation among beneficiaries
Commentary –
Tax Reporter ¶630-150
Rental income, deduction of interest
Whether excluded property
Commentary –
Woolley on Financial Planning with Trusts 17.3