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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Liability to date/death: deceased competent to dispose: foreign law

The law applying to the devolution of assets depends

  • on where the deceased was domiciled and
  • on where the assets were situated.

For example, there are a number of countries where immovable property, such as land and buildings, cannot be gifted by the will of a person domiciled in that country. Instead the land must pass in accordance with statutory provisions.

But the definition, see CG30360, of assets of which the deceased is competent to dispose requires us to assume that the deceased was domiciled in England and that the assets were all located in England. On those assumptions the deceased could have dealt with such assets in his will. Therefore all assets devolving under foreign law will benefit from the provisions of TCGA92/S62 (1) deeming

  • there to be no disposal by the deceased, see CG30330


  • the acquisition by the personal representative or legatees to be at probate value, see CG30730.