Time limit for IHT Double Tax Relief -
USERNAME: jd.ward400
Tax Question: As I understand it ,even though there is a substantial delay in finalising overseas estate tax there will not be a time-limit on obtaining credit for these against UK Inheritance Tax liabilities. HMRC will not grant any provisional credit because the executor (and sole beneficiary) is resident outside the UK. Answer: Yes HMRC would need to see evidence of the payment of the foreign tax before they would grant any provisional credit. I'm also not aware of a time limit for the S159 relief.
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