Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Inheritance Tax Act 1984 section 155
Visiting forces, etc.
Section 155 provides inheritance tax relief for members of overseas visiting forces, their civilian components, staff attached to international military headquarters, and EU civilian staff stationed in the United Kingdom, by treating their pay and personal property as excluded property and disregarding their UK presence for residence purposes.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.