Legislation that is predicated on a person’s intentions is bound to be frustrating and inherently flawed. The law’s interpretation becomes even harder when inheritance tax is at stake and the person involved is no longer alive. This was the situation…
HMRC’s latest round of tax statistics issued on 6 July shows that many non-domiciled individuals stayed outside of the UK and remitted less taxable income back. In 2022 there has been an increase in the number of non-domiciled taxpayers arriving…
The son and executor of Anantrai Maneklal Shah (the deceased) recently lost his claim that the deceased was not domiciled in England and Wales at the time of his death because he had expressed his intention to retire to Bangalore….