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‘Elective’ and ‘deemed’ domicile for IHT purposes

Inheritance Tax 2023/24

Authors:
Mark McLaughlin, CTA (Fellow) ATT (Fellow) TEP , Iris Wünschmann-Lyall, MA (Cantab) TEP , Chris Erwood, CTA ATT TEP , and Stephen Howe
Publisher:
Bloomsbury Professional
Publication Date:
February 2024
Law Stated At:
22 November 2023
Chapter 2: Domicile Election to be treated as domiciled in the UK ‘Deemed’ domicile The ‘three-year’ rule Long-term residence (‘15 out of 20’) rule The ‘long-term residence’ (‘17 out of 20’) rule The ‘formerly domiciled resident’ rule Exceptions to deemed domicile ...

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