nun

It's disappointing that you are unable to provide an answer to my question. I'll write to the Inheritance Team.

I give to UK charities, but I'm not a UK tax payer and so the charities do not claim Gift Aid. Are there any rules to stop me asking a UK tax payer to give money to the UK charities out of their UK taxed income, so that they can claim the Gift Aid, and then reimbursing the UK tax payer with a gift of an equal amount of money?

US 401k and IRA pensions are recognized as pensions for UK income tax purposes in the US/UK DTA. However, are they also recognized as pensions for the calculation of UK IHT if owned by someone who is UK domiciled? ie are they excluded or included in the estate?

How are US 401k and IRA retirement accounts owned by a UK tax resident treated for UK inheritance tax when the UK resident dies? Are the excluded from the estate in a similar way to UK pensions?