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The domicile conundrum

Domicile is a vital element for determining an individual’s liability to UK income tax, capital gains tax (CGT) and inheritance tax (IHT). The general experience of practitioners in the UK is that there has been a sharp increase in the number of domicile enquiries by Her Majesty’s Revenue and Customs (HMRC) in recent years.

Fiona Poole and Claire Weeks, writing for STEP Hong Kong, have recapped the rules of domicile for UK tax purposes and considered the nature of a domicile enquiry. Click below to download the article.

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