Domicile/Residence Flashcards
1
Q
What are the three deemed domicile rules?
A
- > 15y/20yrs in UK
- Born in UK, UK Dom of origin, UK resident.
- UK Dom in last 3 yrs
2
Q
Where can you find the deemed domicile rules?
A
In the IHT section under ‘non-domiciled’ in Hardmans
