Establishing the deceased’s domicile

Recorded on: 29/11/2023


To analyse the factors involved in establishing the domicile of a deceased person and to consider its implications for succession and IHT purposes.


Participants will be able to apply the correct laws of succession and tax to a deceased’s estate.


  • Three ways for deceased’s domicile to be determined
  • Deemed domicile for tax purposes
  • Statutory residence and counting years for deemed domicile purposes
  • Domicile rulings – status
  • Elections by non-UK domiciled spouses/civil partners
  • Recent decisions: Coller v HMRC [2023] UKFTT 212; Ameet Shah (as executor of Anantrai Shah deceased) v HMRC [2023] UKFTT 539; Strachan v HMRC [2023] UKUT 182


Members:  £127.00

Non members:  £175.00

Sole practitioner:  £88.00

All prices ex-VAT

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