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Wills & Tax Planning


In simple terms, the concept of “domicile” may be defined as meaning a person’s fixed and permanent legal home,where they intend to spend the remainder of their life. It must be distinguished from the terms residence,nationality and citizenship. Where the concept of domicile connects a person with a legal system it is important in regulating the succession of assets on the person’s death and the liability to payment of UK Inheritance Tax (IHT).

Under English law no person can be without a domicile or have more than one domicile at the same time.