D died leaving the majority of his assets in England, but had a property and some land in India. Domiciled in E&W.
In his will, amongst other things, he left some plots of land to the Government of West Bengal (India). The value of this land is c. £180,000. He owned the land solely and outright. For IHT purposes, am I right in thinking that the land is subject to IHT on the basis that the land is a worldwide asset and D died domiciled in E&W? Is there any IHT relief available on the Indian land that I’m overlooking?
Many thanks