Pros and Cons of UK Citizenship regards Inheretance

Dear Members,

I am an Indian National and currently have Permanent Residency in the UK. My father passed away a few years ago and I have some property in India which is partly in my mom’s name and partly still to be divided by my grandfather. In the next 2-5 years some property in India shall be coming to me and as Indian rules regarding heritage and gifting are very liberal I am wondering if it makes any financial sense for me to become a British citizen. My daughter being born in this country is already a British citizen.

My question is that if I choose to become a British citizen does:
- Any gift made by my mother to me in India (money/property) need to declared to UK authorities and will there be any tax (possibly inheritance tax or other) applicable
- Any inherited property (other than gift) have any tax implications

Thanks a lot in advance
Sumit

For IHT, if your Mother survives 7 or more years since the gift was given (assuming she no longer has enjoyment of the said gift), then no IHT is payable. This is UK law so I'm not sure about any tax in India.

I think, with regards to IHT, residence/domicile are relevant. But naturalisation does not necessarily change your domicile.