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Readers forum_Down under

20 October 2020
Issue: 4765 / Categories: Forum & Feedback
Domicile and UK tax issues on an expatriate’s estate.

Down under

I have been engaged to provide UK inheritance tax advice in connection with the estate of an expatriate who emigrated to Australia and died there.

The deceased drafted an Australian will and appointed a partner in an Australian law firm and his widow who continued to be UK resident as his executors. My engagement has been a joint one with both executors who signed my letter of engagement.

The advice concerns the domicile of the deceased and the possible liability to UK inheritance tax. The deceased did not leave any UK land-related property.

Because this is a joint appointment by one UK resident executrix and one Australian resident executor should VAT be charged on my fee?

I look forward to receiving advice from readers on this matter.

Query 19 636– Adviser.


Could the Australian law firm be the sole recipient of the advice?...

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