UK:
Stuart Adams For PrimeResi - April's New Inheritance Regime For Non-Dom Owners Of UK Residential Property
06 March 2018
Mishcon de Reya
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From 6 April 2017 all UK residential property is within the
scope of UK inheritance tax (IHT), regardless of where the ultimate
owners of the property live or how its ownership may be structured
(e.g. through a company and / or a trust).
If you are a non-domiciled individual who owns UK residential
property through any kind of offshore structure, or you work with
such individuals, you need to be aware of the changes.
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The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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