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Determining the inheritance tax liability of UK citizen who resided abroad.
Our former client moved abroad more than ten years ago. He sold everything he had in this country including the shares in his business. He was unmarried and moved to South America.He bought a farm in Chile and got on with his life there. Of course he left relatives in the UK and kept in touch with them by mail phone or email but that was all. We know that it was his intention to spend the rest of his life overseas. We suppose that in the overall scheme of things he might have returned to the UK for family births deaths and marriages for example but that would be all.
Recently our client fell seriously ill. As a matter of urgency he was brought back to the UK for treatment – he was too weak to protest. He also brought...
