The Double Taxation Relief (Estate Duty) (Italy) Order 1968
An Italian-domiciled individual who has been resident in the UK for a number of years (and has become so-called 'deemed domiciled'), in the absence of treaty protection, will be subject to UK inheritance tax on their worldwide assets, wherever located. Successful reliance on the UK/Italy Estate Treaty (the 'Treaty') can be helpful to alleviate [...]