The original Finance Bill published after the Spring Budget ran to nearly 700 pages. As a result of the announcement of the General Election on 8th June a significantly shorter Finance Bill
Individuals who are domiciled in the UK are subject to inheritance tax (IHT) on their worldwide assets wherever situated. Non-UK domiciled individuals are currently only subject to IHT on their UK assets.
Where an individual is resident but not domiciled in the UK there are special rules that apply to that person's overseas income and capital gains. Plus only their UK assets are charged
Portfolio
