Establishing the deceased’s domicile

Aims

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

Outcome

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

Agenda

• 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