§ Mr. FrenchTo ask the Chancellor of the Exchequer (1) what was the yield from inheritance tax arising from United Kingdom securities held by non-United Kingdom residents in each of the last three years. [24713]
(2) how many non-United Kingdom residents incurred an inheritance tax liability arising from their holdings of United Kingdom securities in each of the last three years. [24714]
307W
§ Sir George YoungFor inheritance tax purposes, it is the country of domicile that determines liability and not the country of residence. I regret that information for estates where the deceased was domiciled outside of the United Kingdom is not held centrally. The information requested could therefore be provided only at disproportionate cost.