Peter's article on Usufruit IHT taxation, by HMRC, and its incompatibility with the European Union Freedom of movement of capital rights can be read here: http://www.overseaschambers.com/media/17078/usufruits,%20the%20freedom%20of%20movement%20of%20capital%20and%20its%20taxation%20in%20the%20eu.pdf

This is not the full story, as it deals with only one aspect of HMRC's "out law" activities in the private international law arena.

Please contact Peter for further details and advice.