IHTM27042 - Foreign property: valuation of assets: loss on sale of foreign land
»Ê¹ÚÌåÓýapp relief for loss on sale of land (IHTA84/S190) also applies to foreign land. »Ê¹ÚÌåÓýapp procedure is the same as that for relief for loss on sale of land in the UK (IHTM33001).