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Shaun Moore: What the IHT long-term residency test means for your clients
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Shaun Moore: What the IHT long-term residency test means for your clients
On 6 April 2025, a major shift in Inheritance Tax (IHT) rules took effect. The long-established common law concept of domicile is no longer the primary test for determining whether an individual’s worldwide assets are subject to IHT. In its place stands a new statutory… The post Shaun Moore: What the IHT long-term residency test means for your clients appeared first on Money Marketing.
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