IN THIS ISSUE: DOMICILE
Inheritance tax planning: the importance of domicile
A client in their 50s wants to start looking at inheritance tax (IHT) planning. They have not always lived in the UK and are unsure what their legal domicile is likely to be, though they are currently UK resident. What do you need to consider, and what planning opportunities may exist if it transpires that they are not UK domiciled?
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