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Syllabus A3b. The Scope Of IHT 3 / 7

i) Explain the concepts of domicile and deemed domicile and understand the application of these concepts to inheritance tax

ii) Identify excluded property

iii) Identify and advise on the tax implications of the location of assets

iv) Identify and advise on gifts with reservation of benefit

v) Identify and advise on the tax implications of associated operations
The Scope Of IHT