06 January 2026
Long-term residence: the new key tax status
In the second part of Emma Chamberlain‘s series for Tax Advisor on IHT, Emma outlines the significant changes to UK inheritance tax rules effective from April 2025, replacing domicile with long-term residence as the key tax status.
You can read a copy of the article here.
The first on whether the new rules are a welcome simplication can be read here and the third article on gifts and settlements here.
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