000			00634cam a2200169 4500
001			ABS61158
008			000000n1999 000 0 eng u
035			_a(Sirsi) u101723
100			_aVaines, P.
245		4	_aThe benefit of your own home.
260			_c1999
490			_aTaxation _v143(3719) 12 August 1999, 495-497(3)
520			_aLooks 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.
650			_aINHERITANCE TAX
690			_aTAXATION
942			_n0
999			_c60848 _d60848