Summer Budget 2015 – highlights for the private client practitioner
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.
Inheritance tax – gifts to non-UK domiciled spouses or civil partners
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 [...]
Sylvester v Sylvester [Lawtel 20.08.12]
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 [...]
Succession problems for ex-pats – The Morris v Davies case
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 [...]
Non-Dom dies domiciled in England for 1975 Act claim
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 [...]
Where are we on domicile?
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 [...]
