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In F6 (UK), will candidates be required to know about issues of domicile, the treatment of foreign assets, inheritance tax (IHT) planning and the administration and payment of IHT?

April 26, 2017assets candidates domicile F6 foreign inheritance tax treatment UK

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In F6 (UK), will candidates be required to know about issues of domicile, the treatment of foreign assets, inheritance tax (IHT) planning and the administration and payment of IHT?

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Tutors and candidates should refer to the examiner’s two-part article on IHT in the Student Accountant for guidance, as IHT will not be examined beyond the topics covered in the article at the F6 (UK) level.