US Tax on UK estate beneficiaries

My nephew is a US citizen living in the US. I am a UK citizen living in the UK with no US assets. If I leave him money when I die will he have to pay US tax on what he receives (UK estate taxes having been paid)?
                                                  gabaa

Well, the US only has inheritance tax above some crazy amount like 4 million. 

But isn't the estate taxed here in the UK?  So if you estate is valued above the amount then the estate pays and the proceeds are spilt up however. 

nope - no tax; just reporting to the IRS...

Many thanks!
           gabaa

nope - no tax; just reporting to the IRS...

Could you provide a reference please? My wife, who is a US citizen and living in the USA, is receiving a monetary inheritance from her deceased father, who was a UK citizen.  UK taxes will be paid by the UK Solicitors managing disposition of the estate before her portion of the inheritance is released.  He lived in the UK, had paid only UK taxes, and had no financial interests in the USA.  We are having difficulty finding references which apply to her situation.  Bottom Line: Does US IRS treat this situation as an inheritance or as income?  We've also reviewed the 2003 UK/US Double Taxation Tax Treaty and it's not clear on this issue.  Thank you. 

I am not sure why you are reading the income tax treaty as your wife is a US citizen living in the US so the saving clause kicks in?
 
I suggest the executor takes professional advice on the US tax issues before distributing assets to US beneficiaries to clear their fiduciary obligations.