Domicile Information

This article explains the concept of UK domicile and the number of different ways UK domicile can be acquired.

Deemed Domicile and Excluded Property Trusts

This article discusses the concept of deemed domicile and explains why due to recent government proposals, it may be advisable to consider an excluded property trust sooner rather than later.

More Domicile Information articles

Excluded property trust - the outside advantage
This article explains the importance of using excluded property trust in the UK inheritance tax planning for non-UK domiciles living or planning to live in the UK.
Is it possible to obtain a domicile ruling prior to death
UK HM Revenue and Customs (HMRC) do not generally provide rulings until they become relevant for tax purposes. However, a recent guidance note has been issued by HMRC (HMRC Brief 34/2010) which details the circumstances in which an individual’s domicile will be considered for inheritance tax (IHT) purposes.

Latest videos

Royal Skandia have recently updated the nominations they offer. Donna Dyason recaps on the purpose of a nomination, why they are used and the parties to a nomination, before looking at how the new Royal Skandia nominations work.

A transcript is also available (pdf document)

Donna Dyason from Skandia International talks about Royal Skandia Nominations.

In the press

International Adviser - Rachael Griffin comments on the launch of Royal Skandia's limited liability loan trust
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