An IHT plan for the young expatriate

Those of you who read this column regularly will know that it is very difficult to shake a UK domicile of origin unless you are very sure that your intention is to remain in your new country of residence on a permanent basis. This may be easier to prove if you live in a jurisdiction that UK nationals have traditionally emigrated to, for example, Australia, New Zealand, Canada or the USA. However, it isn't easy to prove this intention to remain permanently in other traditional 'expat' jurisdictions, such as Hong Kong or the Middle East. Although people may stay in these jurisdictions for ...