Introduction to Cross-Border Inheritance Tax
- Podcast Location:
- Download it here [file size: 23.5 MB]
- Categories:
-
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)
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- Cost:
- a) £65+VAT for this CPDcast only
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- Length:
- 30 minutes of audio
(+ optional 5 minute online quiz) - Plays on Computer:
- Yes Downloadable as MP3: Yes
- Contributor(s):
- 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.
- Outcomes:
- 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.
- Level:
- General Interest
- Classification:
-
Introduction
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
