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  • RE: inheritance tax on cash from parents based overseas

    My grandmother recently died living in the US and had accrued US assets over her time there. She married a US citizen in 1997 and shortly after moved there to live with him, only returning to the UK for holidays however she had not been over in the last 7 years of her life. She kept her home in the UK for holidaying purposes and had UK bank accounts, though they have not been used in many years and as such went into dormancy. I am trying to establish for IHT purposes whether she is deemed a non-dom on the basis of that information.