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Chapter 2: Domicile and residence 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 ...
‘Elective’ and ‘deemed’ domicile for IHT purposes
- 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:
- November 2024
- Law Stated At:
- 31 October 2024
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