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Home / Simons-Taxes / IHT, trusts and estates / Part I9 Foreign element / Division I9.3 Excluded and exempt foreign property

Division I9.3 Excluded and exempt foreign property

IHT, trusts and estates

Division I9.3 Excluded and exempt foreign property

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I9.301 Excluded and exempt foreign property鈥攐verview

I9.311 Definition of excluded and exempt property

I9.321 Exempt government securities鈥攊ntroduction

I9.321A Government securities in absolute ownership

I9.321B Government securities subject to a QIIP

I9.321C Government securities as relevant property

I9.322 National savings contracts in foreign ownership

I9.323 IHT and foreign currency bank accounts in the UK

I9.325 Foreign pensions free from IHT

I9.327 Diplomats and international organisations and IHT

I9.328 Visiting forces and IHT

I9.329 Securities issued by international organisations

I9.330A Authorised unit trusts and OEICs鈥攁bsolute ownership

I9.330B Authorised unit trusts and OEICs鈥攕ettled property

I9.330C Destinations for rewritten material

I9.331 IHT and foreign property generally

I9.332 Foreign settled property and IHT

I9.333 Settled foreign property鈥攁nti-avoidance

I9.335 IHT and UK residential property鈥攇enerally

I9.336 IHT and UK residential property鈥攆urther points

I9.341 Reversionary interests in settled property

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