IHTM27273 - Foreign property: specific property of visiting forces and staff of Allied Headquarters: assets excluded from UK Inheritance Tax

IHTA84/S155 (1) says that assets of qualifying persons (IHTM27274), that are eligible for this exclusion from the tax, are:

• emoluments paid by the government of any designated country to a member of a visiting force of the country
• tangible movable property (for example furniture, cars) which is in the UK solely because of the member’s duty here.