I would be grateful for some comments on what is no doubt a simple point but which I need to be clearer about.
Deceased died in June and left widow and children; both H & W domicile of origin Iran, which I am confident will have been retained throughout life and applicable at death, so for IHT purposes non domiciled
H left moveable and immovable property in UK (England and Wales). About £800,000 here and unknown but probably substantial in Iran. There is no Will and there are in effect forced heirship rules in Iran; wife receives 1/8th in these circumstances. Boys receive twice girls’ share. I have the certificate of heirship and am familiar with getting it through letters of administration in UK.
IHT401 askes all the intrusive questions it does about who will inherit in Iran etc.
Happy to give them whatever information they want, but will I be able to proceed on the basis that the rules of intestacy apply to the E&W estate such that W can [be taken to] receive, by reason of being entitled in UK, £270k plus half of the remainder, total £535,000, all spouse exempt, leaving say £265,000 covered by NRB and thus pay no tax here?
If I can’t rest on that, would an instrument in writing from all the persons entitled to the overall estate under Iranian law, releasing the UK estate to the wife, be sufficient to achieve that outcome?
I apologise if I’m missing something fundamental which I should know; I’d be glad to have it pointed out, with the correct analysis, notwithstanding.
David Martin