The Summer Budget 2015 was presented to the House of Commons on 8 July and the detailed Bill will be published on 15 July so what follows is merely the highlights.
A transfer of UK situs assets between UK domiciled spouses (or civil partners) is exempt from inheritance tax.
A full spousal exemption also applies on transfers of any assets from non-UK [...]
This case is another interesting enquiry into the domicile of a testator in the context of a claim under the Inheritance (Provision for Family and Dependants) Act 1975. As in the recently [...]
The case of Morris v Davies dealt with determining which law applied to the deceased’s succession. More specifically, was the deceased’s English law Will valid or should Belgian succession laws [...]
In Holliday v Musa [2010] WTLR 839 the Court of Appeal upheld the decision of a trial judge that a man who was born in Cyprus, left for England in 1958 and signed a DOM 1 Form stating to the [...]
For something that is so important, most clients are surprised to learn that there is no statutory definition of domicile. There are also indications that HM Revenue & Customs (‘HMRC’) may be [...]
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