Corporate ownership

Commentary – Endacott on Furnished Holiday Lettings 6.5

Election to be treated as domiciled in the UK

Commentary – Key Data ¶8-180

Income tax and capital gains tax

Commentary – Key Data ¶2-780

Inheritance tax

Deemed domicile

Commentary – Key Data ¶8-200

Residential property of non-domiciles

Commentary – Key Data ¶8-200

Returning UK dom

Commentary – Key Data ¶8-200

Reform of domicile rules

Commentary – Key Data ¶2-780

Remittance basis

Commentary – Key Data ¶2-780 ; Endacott on Furnished Holiday Lettings 6.5Endacott on Furnished Holiday Lettings 10.10