Comments on: What Is the Difference Between Residence and Domicile?

By: James Green

James Green — Tue, 03 Apr 2012 12:00:59 +0000

Hi Wendy. If a UK domiciled but non resident died in France (to take your example) then their assets in France would be subject to the appropriate French IHT rules (and the forced heirship rules). The UK would look to impose their IHT rules on the deceased persons worldwide assets. So in the example here the UK would look at imposing tax on any UK assets and any French assets. But under the Double Tax Treaty between France and the UK credit would be given against the UK IHT bill for tax already paid to the French authorities. If our French resident also had assets in one or more other countries but wasn’t resident there then these would also be subject to tax in the UK and possibly even in France. But again there is usually Double Tax Treaty relief.

By: Wendy M

Wendy M — Mon, 02 Apr 2012 16:18:42 +0000

A good article…but what happens on death if one lives in a foreign country? For example a British person, living in France, paying income tax in France..and who then dies in France. Which country’s IHT rules apply?

By: Eduard G. V

Eduard G. V — Thu, 26 May 2011 11:46:00 +0000

Very intelligible description, if only text books were like that…

By: Luke Francis

Luke Francis — Tue, 29 Mar 2011 07:36:40 +0000

Studying for a tax exam at the moment, found this article really useful & more understandable than the text books, thanks

By: Wordpress Themes

Wordpress Themes — Tue, 22 Jun 2010 11:37:44 +0000

Good post and this post helped me alot in my college assignement. Thank you for your information.