Domicile
2008 changes
2017 changes
Aircrew
American wives of UK-domiciled taxpayers
Basis of assessment
Beneficiary domiciled outside UK
Capacity to marry
Capital gains tax impact
Case study
Channel Islands, excluded property
Chargeable gains
Children
Abandonment
Generally
Intention
Choice
Choice of
Abandonment
Deceased no intended change of domicile
Failure to establish
Hong Kong, evidence supporting intention
Retention or revival
Settled intention to reside permanently in Monaco
US citizen, inheritance tax charge
Companies
Construction and interpretation of wills
Construction of will
Death outside the UK
Deceased a foreign domiciliary
Deemed
Exemptions for foreign trust income
Generally
Historical treatie
Legislation (2017)
Deemed domicile
15 years
2017 provisions
CGT re-basing
Interest-free loans (dangers of)
Settlor-interested trusts
Deemed: income and capital gains tax
Dependency
Determination
Determination of
Disputes
Electing for UK domicile
Election to be treated as UK domiciled
Excluded property
Excluded property trusts
Generally
Finance Act 2013 changes
Fiscal (or deemed)
Foreign income
Formerly domiciled resident
Formerly domiciled residents
Fugitives
Generally
Grant made to person entitled abroad
Historical treaties
HMRC ruling
IHT impact
Inheritance tax
Areas of
Choice
Dependence
Determination based on
Electing to be UK domiciled
Excluded property
Fiscal
Generally
Meaning
Origin
Spouses and civil partners domiciled overseas
Transfers between spouses
UK situs assets
Inheritance tax liability
Inheritance tax returns
International wills
Invalids
Isle of Man, excluded property
Jurisdiction to determine
Life policies
Married women
Meaning
Meaning of UK domicile
Mentally incapacitated persons
Migrant workers
Minors
Minors with foreign domicile
Misdirection
Mixed domicile couples
Non-domicile IHT planning
Non-domiciled spouses
Non-residents
Non-residents' bank accounts
Of beneficiary
Of deceased
Of PRs
Offshore trusts
Operation of law
Origin
Overseas electors
Overseas voters
Persons treated as domiciled in UK
Election
Generally
Preliminary hearing to determine appellant's domicile of origin
Prisoners
Probate considerations
Protected foreign source income
Protected settlements
Reform of rules
Refugees
Relevance for inheritance tax
Remittance basis
Generally
Residence
Generally
Members of the House of Commons
Members of the House of Lords
Residence in UK (15 out of last 20 years rule)
Effect on domicile
Inheritance tax
Residence nil rate band
Seafarers
Settled property
Significance
Status, accountant's professional negligence
Statutory residence test
Switching
Testamentary capacity
Trustees
UK residence
UK wills
Unapproved share schemes
Validity of wills