Pre 1975 death duty treaties

Treaties between the UK and each of France (1963), India (1956), Italy (1966) and Pakistan (1957) continue to be relevant to inheritance tax planning. 

An individual, not domiciled in the UK at common law, is nevertheless deemed to be domiciled in the UK for IHT purposes, when he has been resident in the UK for 17 out of the 20 years preceding a dispostion of wealth, or when he has ceased to be domiciled in the UK less than three years prior to the occasion of charge.

However, individuals who have retained (or revived) their domicile, at common law, in any of these four countries, are excluded from the deeming provisions of s. 267 IHTA 1984 by virtue of s. 158(6).

It is possible, therefore, for these favoured individuals to restrict the UK IHT exposure on their testamentary estates, to the value of assets sited in the UK and the value of foreign situs assets which remain subject to UK succession law. The latter can be avoided by the execution of a non UK will.