My daughter is a US citizen, but lives in the UK. If I die and leave her an IRA, will she have to pay US taxe

on any withdrawels? How about UK taxes. This is a regular contributary IRA. She is relatively young and any withdrawells ould be below the level of having to pay US taxes. She has no other US income. She works in UK and pays regular taxes. are distributions from the IRA a taxable event in UK?