Podcast Location:
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European Law
Tax & Planning
CPD Points:
Up to 1 point. details »

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Regulated by the Solicitors Regulation Authority:
Listen and pass the quiz: Gain 1 CPD point (60 minutes)
Listen only, gain ½ a CPD point (30 minutes)

Regulated by the Bar Standards Board:
Listen and pass the quiz: Gain 1 accredited CPD point (60 minutes)

Regulated by ILEX:
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Listen only, gain ½ a CPD point (30 minutes)

  • FREE
30 minutes of audio
(+ optional 5 minute online quiz)
Plays on Computer:
Yes Downloadable as MP3:    Yes
Course Aims:

This podcast aims to examine three areas of interest for practitioners; firstly the basic issues for practitioners when considering inheritance taxation involving a foreign domiciliary or foreign resident or foreign property, secondly the scope of existing cross-border agreements between the UK and other states on IHT and its overseas equivalents and thirdly the podcast will focus on cross-border inheritance and IHT issues with an EU dimension.

After completing the course you will:
  • Understand why it is important for practitioners to be aware of cross-border succession issues;
  • Understand the significance of domicile in cross-border inheritance;
  • Be aware of the UK’s domiciled and deemed-domiciled rules;
  • Be aware of the scope of the UK’s bilateral IHT treaties;
  • Understand how the UK’s membership of the EU has a bearing on cross-border inheritance tax issues and how the devolution of wealth between generations impacts on the freedom of capital, establishment and movement within the EU.
General Interest Difficulty: 2 of 5
Legal Principles
Sources and References:
  • Inheritance Act 1984;
  • OECD Model Convention on Inheritance and Estate Tax;
  • C-510/08 Mattner;
  • C-364/01 Barbier;
  • C-513/03 van Hilten-van der Heijden;
  • C-464/05 Geurts;
  • C-256/06 Jager;
  • C-11/07 Eckelkamp;
  • C-43/07 Arens-Sikken;
  • C-67/08 Block.

This podcast is about IHT. Specifically it looks at the issues that can arise in a cross-border situation where a person dies and has property outside the UK IHT net.

Podcast added: 06/10/11

Podcast last reviewed: 2012-05-28

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