Webinars by Practice Area
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  UKFTT 212; Ameet Shah (as executor of Anantrai Shah deceased) v HMRC  UKFTT 539; Strachan v HMRC  UKUT 182