Residence/domicile and treatment of inherited land
Q: My client has been UK resident for 25 years ago but was non-domiciled when he arrived. Both of his daughters were born in the UK and are now 22 and 20 years old. He inherited a piece of land along with his daughters from his father which has now been sold. I am aware that the client will be deemed UK domiciled, but what is the position regarding his children (who are adults at the date of sale)?
A: His children will have inherited their father's domicile at birth. However, as they are adults, they will need to be assessed separately to determine their domicile position. Years spent in the UK whilst under the age of 18 are taken into account when assessing whether the children are 'deemed domiciled'.