Commentary

I12.905 Persons intending to emigrate

IHT, trusts and estates

I12.905 Persons intending to emigrate

I12.905 Persons intending to emigrate

UK domiciled persons intending to emigrate from the UK should bear in mind:

  1.  

    (a)     that IHT can only be avoided by establishing a new domicile of choice involving a major and permanent severance of ties with the UK; and

  2.  

    (b)     that they will continue to be deemed domiciled in the UK until they have been domiciled outside the UK for at least three years1.

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