International businessman Robert Gaines-Cooper has failed to persuade the Court of Appeal that he has changed his UK domicile.
We read a lot in the UK press about “non-doms” and how they don’t pay their fair share of tax. Recent legislation has made it more difficult for “non doms” to benefit but as usual the only [...]

Inheritance Tax (IHT) is probably not at the forefront of most people’s minds. However given the relentless rise in UK property prices over the past few years (and even allowing for the current, probably short term price drops) many individuals and couples are likely to find that they have been pushed over the current threshold. [...]