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  • Yes, they are a UK resident, pay UK income tax etc.

    I'm not sure if the estate was big enough to qualify for IHT in Portugal, it would have been below the UK threshold.

    I'm thinking that any CTG would be on the difference between whatever the value assessed for IHT and the value now, which again is likely to be a small number.

    So in essence; declare for UK tax and seek to offset any tax already paid abroad?

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