WebThe IHT418 is considered by the risk assessors as part of their review before the case is passed to the caseworker. The trustees are primarily liable for the IHT ( IHTM30091) on … WebDownload Glossary Excluded property Glossary Excluded property For inheritance tax (IHT) purposes, certain types of property are excluded from IHT. It is a technical term and includes: Property situated outside the UK, where the beneficial owner is domiciled outside the UK for IHT purposes ( section 6 (1), Inheritance Act 1984 (IHTA 1984).
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