Overseas property
Appropriation by foreign power
Commentary –
CGT and the Private Residence ¶100-110
As part of estate
Commentary –
Finney on Personal Representatives 3.4.2
Double taxation relief
Commentary –
CGT and the Private Residence ¶100-105
Enjoyment test
Commentary –
CGT and the Private Residence ¶100-110
EU consistency
Commentary –
Finney on Personal Representatives 2.5
Foreign legal concepts
Commentary –
CGT and the Private Residence ¶100-115
Inheritance tax on (liability for)
Commentary –
Finney on Personal Representatives 3.4.2
International wills
Commentary –
Finney on Personal Representatives 1.5.4
Non-resident PRs
Commentary –
Finney on Personal Representatives 7.5.1
Non-resident will trust
Commentary –
Finney on Personal Representatives 7.5.1
Permitted area
Commentary –
CGT and the Private Residence ¶100-110
Residential lettings
Commentary –
CGT and the Private Residence ¶100-120
Revocation
Commentary –
Finney on Personal Representatives 1.7
Territorial limitation
Commentary –
CGT and the Private Residence ¶100-200
Transfers
UK wills
Commentary –
Finney on Personal Representatives 1.19
;
Finney on Personal Representatives 1.4
;
Finney on Personal Representatives 2.5
Valuation
Commentary –
CGT and the Private Residence ¶100-110