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Series: Taxation ; 143(3719) 12 August 1999, 495-497(3)Publication details: 1999Subject(s): Summary: Looks at the issues of inheritance tax for property belonging to foreign residents of the UK, as only assets situated outside the UK can qualify as 'excluded property'. Highlights the case "R v Dimsey & Allen" as an example.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS61158 (Browse shelf(Opens below)) | 1 | Available | 101723-1001 |
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Looks at the issues of inheritance tax for property belonging to foreign residents of the UK, as only assets situated outside the UK can qualify as 'excluded property'. Highlights the case "R v Dimsey & Allen" as an example.