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Where Taxpayers and Advisers Meet
IHT on UK shares
I have always lived in Australia and have a large portfolio of shares with a Australian broker. A number of those are UK listed shares - HSBC, RTZ and Shell for example. As I am getting older I am reviewing my will etc, and was surprised when my cousin (ex accountant) suggested I get advice, as he thought my estate might have to pay UK Inheritance Tax on those shares when I die. Is that correct?
Re: IHT on UK shares
Registered shares possess a situs in the UK (and hence within the charge to inheritance tax) if they are registered there.
