I9.331 IHT and foreign property generally
Property situated outside the UK (see I9.101 for the meaning of 'UK'), which is not settled property1, is excluded property if the person beneficially entitled to it is an individual domiciled outside the UK2.
For information on the other categories of excluded and exempt property for IHT see I9.311.
The situs of property is discussed in Division I9.4, but briefly, the ordinary principles of private international law or conflict of laws apply to determine situs, subject to the application
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