From April 2025, the UK has shifted its inheritance tax (IHT) rules, replacing the concept of domicile with a long-term residency test. This means individuals who’ve lived in the UK for at least 10 of the past 20 years could face IHT on their worldwide assets, even after leaving the country.
This change raises important concerns for internationally mobile individuals, as it increases the risk of double taxation on foreign assets. In this new article, ETL GLOBAL UK Member Laytons ETL’s Private Client Team explains how the new rules work in practice and why proper estate planning is more important than ever.
Read the article now to understand how to protect your estate under the new UK IHT rules.
