Harold

In order to file a personal tax return as a beneficiary of an overseas estate with dividend yielding shares, at what point does the UK individual become liable to taxation on any dividend income from the overseas estate? Is this only at the point of transfer of ownership out of executor administration in to an account belonging to the beneficiary through overseas probate distribution? Any testamentary dividend income up to that point being paid in the country of administration/probate.

If shares are sold through an overseas estate under probate and the proceeds transferred to a beneficiary as cash, the beneficiary then reinvests that cash in new shares, is it the overseas estate or the UK beneficiary that is liable to CGT on the initial sale within the estate?

If a UK resident/tax domicile is both executor and beneficiary of an overseas estate should any capital gain from shares sold (as the executor) in order to transfer funds (to the beneficiary) be declared in the UK or in the country of the estate. The deceased was not UK resident/domiciled and there are no UK assets involved.