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Stuart Adams for PrimeResi - April’s new inheritance regime for non-dom owners of UK residential property

Posted on 01 March 2018. Source: PrimeResi

Row of houses

From 6 April 2017 all UK residential property is within the scope of UK inheritance tax (IHT), regardless of where the ultimate owners of the property live or how its ownership may be structured (e.g. through a company and / or a trust).

If you are a non-domiciled individual who owns UK residential property through any kind of offshore structure, or you work with such individuals, you need to be aware of the changes.

Read the full article here (subscription only).

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