UK inheritance tax: plans improve taxation of non-domiciled individuals

UK government intends to increase the IHT-exempt amount that a UK-domiciled individual can transfer to their non-UK domiciled spouse or civil partner. The government similarly intends to allow individuals who are domiciled outside the UK and who have a UK-domiciled spouse or civil partner to elect to be treated as domiciled in the UK for the purposes of IHT. (Finance Bill 2013) (31)


Comments: It is understood that the change is being introduced by the Treasury to avoid a legal challenge from the EU. Germany has recently changed the taxation of non-domiciled person`s estate in view of the decision of the European Court of Justice (ECJ) - Vera Mattner v. Finanzamt Velbert, C-510/08.

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