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  • Tax - Election to be treated as domiciled in the UK
    Election to be treated as domiciled in the UKWhere a married couple or civil partners consist of a UK domiciled individual (UK-dom) and a non-UK domiciled (non-dom) individual, there is a restriction on the amount that any transfers between them will benefit from the spouse exemption for inheritance tax (IHT). An election can be made to be treated as a UK-dom for IHT purposes.Transfers for non-UK domiciled spouseAny transfers between two UK spouses are exempt and will not be subject to IHT. Where there is a...
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