Related Commentary  Related HMRC Manuals

200(1)  In determining–

(a)for the purposes of inheritance tax or capital gains tax where a person is domiciled at any time on or after 6th April 1996, or

(b)for the purposes of section 267(1)(a) of the Inheritance Tax Act 1984 (deemed UK domicile for three years after ceasing to be so domiciled) where a person was domiciled at any time on or after 6th April 1993,

there shall be disregarded any relevant action taken by that person (whether before, on or after that date) in connection with electoral rights.

200(2)  Relevant action is taken by a person in connection with electoral rights where–

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.