As for it in the IHT, it would depend on whether the friend's mother was UK domiciled. IHT is otherwise not payable on assets outside the UK.
ah - that's useful to know; thank you .
@ChasnotRobert started
London Fixed Gear and Single-Speed is a community of predominantly fixed gear and single-speed cyclists in and around London, UK.
This site is supported almost exclusively by donations. Please consider donating a small amount regularly.
As for it in the IHT, it would depend on whether the friend's mother was UK domiciled. IHT is otherwise not payable on assets outside the UK.