UK Independent. Sourced. Primary. · Est. 2024
Home Sections Uk Finance
Last updated Aug 5, 2026
Section
15,000+Articles
10,000+Tenders
14,920FCA Firms
Uk Finance
1 guide in this section Latest first
UK Mixed-Domicile Couple IHT Planning

UK Mixed-Domicile Couple IHT Planning

Mixed-domicile couples (one UK domiciled and one not) historically faced restricted spouse exemption for IHT. From 6 April 2025 the UK moved to a residence-based system, replacing the domicile concept with a long-term residence test for IHT purposes. Transitional rules apply for those

16 Jun 2026 · 7 min read
Page 1 of 1

Get Kael Tripton in your Google feed

⭐ Add as Preferred Source on Google