Domicile of individuals

Domicile of individuals guidance:

The incidence of IHT depends on the domicile of an individual. An individual may be domiciled in the UK under the common law (or private international law) or, for IHT...

Practice Note

At Summer Budget 2015, the government announced wide-ranging reforms to the deemed domicile rules and also to the excluded property rules as they relate to UK residential...

Practice Note

This Practice Note was originally drafted by Simon Goldring and Ben Harle but is now maintained by Lexis®PSL Private Client. The concepts of domicile and residence are...

Practice Note

This Practice Note is impacted by the exit of the UK from the EU on 31 January 2020. This has implications for practitioners considering which courts have jurisdiction to...

Practice Note

The concepts of residence and domicile are used to establish the extent of an individual's liability to UK taxation. This Practice Note provides a summary of the UK...

Practice Note

Section 18 of the Inheritance Tax Act 1984 (IHTA 1984) contains an unlimited exemption from inheritance tax (IHT) for transfers of value between spouses and civil...

Practice Note

Finance (No 2) Act 2017 (F(No 2)A 2017) introduced several tax reforms in relation to foreign domiciliaries, including major changes to the regime that applies to...

Practice Note
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