IHTM27000 - Foreign property: contents
| Introduction |
| Investigation of form IHT417 |
| Valuation Assets |
| Blocked Assets |
| Locality of assets (situs) |
| Double Taxation Conventions |
| Property excluded from Inheritance Tax |
Introduction
| IHTM27001 | Introduction |
Investigation of form IHT417
| IHTM27011 | Pre-Grant |
| IHTM27012 | PC&S |
| IHTM27013 | Compliance Group |
Valuation Assets
| IHTM27022 | Quoted foreign shares |
| IHTM27023 | Unquoted foreign shares |
| IHTM27024 | Loss on sale of foreign shares |
| IHTM27025 | Foreign shares fall in value relief |
| IHTM27031 | Valuation of foreign bank accounts, debts, household and personal goods |
| IHTM27032 | Deduction of foreign debts |
| IHTM27041 | Foreign land or buildings: procedure |
| IHTM27042 | Foreign land loss on sale |
| IHTM27043 | Foreign land fall in value relief |
| IHTM27050 | Deduction for administration of non-UK assets |
| IHTM27051 | Conversion of foreign currency |
| IHTM27052 | Claims for compensation |
| IHTM27053 | Foreign rulers and sovereign immunity |
Blocked Assets
| IHTM27060 | Blocked assets |
Locality of assets (situs)
| IHTM27071 | Introduction |
| IHTM27072 | Unadministered estates or shares therein |
| IHTM27073 | Ships |
| IHTM27074 | Land and interests in land |
| IHTM27075 | Chattels |
| IHTM27076 | Bearer securities |
| IHTM27077 | Eurobonds & American Depository Receipts |
Specialty debts
| IHTM27079 | Bonds and debentures under seal |
| IHTM27080 | Treasury Bills, British Savings Bonds, National Savings Income Bonds |
Debts
| IHTM27091 | Contractual |
| IHTM27092 | Debts In Scotland |
| IHTM27093 | Bank accounts |
Policy monies
| IHTM27101 | General rule |
| IHTM27102 | Payment at place other than Head Office |
| IHTM27103 | Issued at branch office |
| IHTM27104 | Policies under seal |
Inscribed and registered securities
| IHTM27121 | Usual location |
| IHTM27122 | Branch registers |
| IHTM27123 | Effectiveness of register |
| IHTM27124 | Overseas branch registers of UK companies |
| IHTM27125 | Duplicate or multiple registers of non-UK companies |
Inscribed and registered securities: Canadian companies
| IHTM27127 | Transfer agencies |
| IHTM27128 | British Colombian & Newfoundland Companies |
| IHTM27129 | Nova Scotia Companies |
Inscribed and registered securities: Securities issued by international organisations
| IHTM27141 | List of non-UK situs organisations |
| IHTM27142 | List of securities given a non-UK designation by the Treasury. |
| IHTM27143 | OECD & Inter-American Development Bank |
| IHTM27150 | Share certificates endorsed in blank |
| IHTM27151 | Building society or bank accounts in the Isle of Man or Channel Isles |
Double Taxation Conventions
| IHTM27161 | Introduction |
Exchange of information
| IHTM27163 | Why exchange information |
| IHTM27164 | Information bulletin procedure with convention partners (form 730) |
| IHTM27165 | List of conventions |
| IHTM27166 | Information bulletins received from convention partners |
Certification of tax paid
| IHTM27168 | Ireland |
| IHTM27169 | South Africa |
| IHTM27170 | USA |
| IHTM27171 | Netherlands |
| IHTM27172 | Sweden |
| IHTM27173 | Switzerland |
| IHTM27174 | France |
| IHTM27175 | Italy |
| IHTM27176 | Procedure with non-convention countries |
| IHTM27177 | Certification of disclosure and tax enforcement procedure with USA |
| IHTM27178 | Certification of disclosure and tax enforcement procedure with South Africa |
Double Taxation Relief
| IHTM27181 | What is the relief? |
| IHTM27182 | Credit for relief claimed before grant |
| IHTM27183 | Examination after grant when relief claimed |
Double Taxation Relief: Procedure with non-convention countries - unilateral relief
| IHTM27185 | Introduction |
| IHTM27186 | Procedure chart |
| IHTM27187 | Relief under IHTA84/S159 (2) |
| IHTM27188 | Relief under IHTA84/S159 (3) or S159 (4) |
| IHTM27189 | Relief when both IHTA84/S159 (2) and (3) apply |
Procedures
| IHTM27190 | Procedure with convention partners |
| IHTM27200 | Procedure when both forms of relief apply |
| IHTM27201 | Procedure for relief by concession on shares |
Proper law of settlement
| IHTM27202 | Proper law of settlement |
Property excluded from Inheritance Tax
| IHTM27211 | Introduction |
| IHTM27212 | Foreign unsettled property |
| IHTM27220 | Foreign settled property with settlor domiciled outside the UK when settlement made |
| IHTM27230 | Reversionary interest in settled property - whether directly or through a settlement |
Specific British Government Securities
| IHTM27241 | Introduction |
Specific British Government Securities: discretionary trusts and exempt securities
| IHTM27247 | Introduction |
| IHTM27248 | Unknown persons |
| IHTM27249 | Charities |
| IHTM27250 | Exit charges |
| IHTM27251 | Anti-avoidance rules |
| IHTM27252 | Exceptions for some settled reversions |
Specific British Government Securities cont'd
| IHTM27260 | Exclusion of interest |
| IHTM27261 | Exclusion of repayment of Income Tax |
| IHTM27262 | Reversionary interest in exempt securities |
| IHTM27263 | Exempt securities in unadministered estates |
| IHTM27264 | Exempt securities as partnership assets |
Certain specific savings held by taxpayers in Channel Islands or Isle of Man
| IHTM27270 | Certain specific savings held by taxpayers in Channel Islands or Isle of Man |
Specific property of visiting forces and staff of Allied Headquarters
| IHTM27272 | Introduction |
| IHTM27273 | Assets excluded |
| IHTM27274 | Qualifying persons |
| IHTM27275 | List of designated countries |
