Appropriation by foreign power

Commentary – CGT and the Private Residence ¶100-110

As part of estate

Commentary – Finney on Personal Representatives 9.5.4

Brexit, effect of

Commentary – Finney on Personal Representatives 7.5

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 7.5

Forced heirship

Commentary – Finney on Personal Representatives 1.3.6

Foreign legal concepts

Commentary – CGT and the Private Residence ¶100-115

Inheritance tax on (liability for)

Commentary – Finney on Personal Representatives 9.5.4

International wills

Commentary – Finney on Personal Representatives 1.4.4

Non-resident PRs

Commentary – Finney on Personal Representatives 14.11.1

Non-resident will trust

Commentary – Finney on Personal Representatives 14.11.1

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

Commentary – Rossdale: Probate and Administration of Estates ¶49-130

UK wills

Commentary – Finney on Personal Representatives 1.3.6Finney on Personal Representatives 1.16

Valuation

Commentary – CGT and the Private Residence ¶100-110