Category Archives: International Tax

New HMRC guidance on Residence, Domicile and the Remittance Basis

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 website.

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New guidance on domicile and IHT issued

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 … Continue reading

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