1. Home
  2. What we think
  3. In depth
  4. Non-domiciliaries: Inheritance tax on UK residential property
01 July 2018

Non-domiciliaries: Inheritance tax on UK residential property

The government announced in July 2015 that an inheritance tax charge would be imposed on UK residential property held through offshore structures.

The new rules took effect from 6 April 2017 and are summarised in this note.

Authors
Authors
More information
Downloads
Register your interest

What we think

2017 changes to the taxation of non-domiciliaries - deemed domicile status, rebasing, cleansing mixed funds, business investment relief

Jennifer Smithson, Robin Vos 22 Sep 2017
An overview of deemed domicile status, rebasing, cleansing mixed funds and business investment relief.
Read more

Non-domiciliaries: Trust Protections

Jennifer Smithson, Robin Vos 01 Jul 2018
The government recognises that limiting tax benefits for non-domiciliaries to 15 years could result in many of those affected by the deemed domicile provisions leaving the UK if...
Read more
See all What we think