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  • RE: inheritance tax on cash from parents based overseas

    Hi, My father who is not a UK citizen, moved to the UK a couple of years ago and applied for aspouse visa (my mother is a UK citizen) which he received. My father has property outside the UK, which he inherited years before becoming a UK resident, as well some savings account,s which were opened when he was working outside UK, before moving to the UK. Are these assests, which are outside the UK, belonging to my father before he become a UK resident, liable for inheritance tax?