Test your understanding
(1). Sparrow was born in the country of Twitcheria and lived there until he moved to the UK in May 2016. He became UK tax resident from the tax year 2016/17 onwards.
On 17 June 2025 Sparrow gave a property in Twitcheria to his nephew. On the same date he gave cash from a UK bank account to his niece.
Sparrow died on 30 June 2026 owning assets in the UK and in Twitcheria which he left to his nephew and niece.
Explain which transfers are liable to UK IHT.
