HMRC have published a revised version of booklet HMRC6: Residence, Domicile and the Remittance Basis. A copy of the new booklet can be downloaded direct from the HMRC
HM Revenue & Customs have issued a Brief to agents in which they announce a change to a wider risk-based approach when deciding whether to investigate an individual's domicile and whether to make a determination of inheritance tax (IHT) based on that. In future, HMRC will consider opening an enquiry where domicile could be
