Dealing with non-dom clients

We live in an extremely cosmopolitan society nowadays, in part due to free and easy movement within the EU and immigration into the UK over many years. There are many people from abroad who have made their home in the UK or are working here. So it is no surprise that, when advising clients about estate planning and inheritance tax (IHT), you quite often come across an international element. And it is essential to know that when looking at IHT, you need to know a client’s domicile. This is because IHT only applies to someone’s worldwide estate if they are UK domicile – or deemed domici...