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Residence and Domicile

04 November 2024

Changes to the taxation of non-UK domiciled individuals - part 1 - inheritance tax
The detail of the reforms to the taxation of non-UK domiciled individuals as set out in the technical guide published alongside the Autumn Budget. We look at the inheritance tax impact for long-term resident individuals and settlors of excluded property trusts. This is the first of a series of three bulletins examining the reforms