Claims for compensation against foreign governments are valued
by SAV (F).. This applies to both sterling claims against the
Foreign Compensation Commission, under agreements to which the
Foreign Compensation Act 1950 applies and non-sterling claims not
within the scope of such an agreement. These claims must be
referred to SAV (F) via a memo, with relevant correspondence
attached, before you make any enquiries about the claim.
Where a payment is made to the beneficiary(ies) of a
holocaust victim, the sum is exempt from tax/duty on the death of
the original accountholder. (
IHTM10262)
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
A concession has been granted to exclude from IHT
compensation paid to Britons interned by Japanese or Axis forces
during World War II. (
IHTM04421)