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Which UK assets give rise to IHT?

If you are ‘deemed domiciled’ in the UK, all of your worldwide assets will fall under the UK inheritance tax (IHT) regime. Under the regime, you may be eligible for certain reliefs and exemptions, depending on your particular circumstances.

If you are neither UK domiciled or deemed domiciled for IHT purposes (a ‘non-dom’), you are only liable for IHT on assets owned in the UK.

From April 2017, the government intends to bring all UK residential property held directly or indirectly by non-UK domiciled persons into the inheritance tax regime. This will apply whether the property is owned directly or through a structure such as an offshore company or partnership.

Do you still have questions? Get in touch with our private client tax team to find out more about how they can help you.

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