From 6 April 2017 all UK residential property is within the scope of UK inheritance tax (IHT), regardless of where the ultimate owners of the property live or how its ownership may be structured (e.g. through a company and / or a trust).
If you are a non-domiciled individual who owns UK residential property through any kind of offshore structure, or you work with such individuals, you need to be aware of the changes.
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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.