News & Views

Blog archive: March, 2017

Permanent Non-Dom Tax Status Abolished – New Deemed Domicile Rules

The dictionary definition of domicile is a place of residence. Legally, broadly speaking, it is an individual’s permanent home. The concept has applications in all areas of law, such as marriage, wills and succession. It is also widely used to determine an individual’s liability to various taxes in the UK. Domicile can be determined in …

Permanent Non-Dom Tax Status Abolished – New Deemed Domicile Rules

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Supreme Court ruling – Ilott v The Blue Cross & Others explained

In July 2015 we reported that the Court of Appeal had increased the amount awarded from the estate of a deceased mother in favour of her disinherited estranged daughter. The Supreme Court has now reversed that decision, reverting to the original County Court award. Mrs Ilott was originally successfully awarded £50,000 in the County Court …

Supreme Court ruling – Ilott v The Blue Cross & Others explained

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Inheritance tax and the Residence Nil-Rate Band (RNRB)

As we reported in 2015, a new RNRB is being introduced from 6 April 2017. The previous blog goes into detail about how the RNRB will apply to estates, this post will focus on recent developments. The “Residence” The property doesn’t actually have to be the deceased’s main residence or owned for a minimum period. …

Inheritance tax and the Residence Nil-Rate Band (RNRB)

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