26 October 2006
My client and her recently deceased husband, both of non-UK domicile, have joint investments that are held offshore. Both husband and wife have been UK resident for at least 17 out of the last 20 years. None of the income from the offshore investments has been remitted to the UK. Some years ago a form DOM 1 was completed and submitted in respect of my client's deceased husband; however, no reaction was received from the then Inland Revenue.
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