hi,
i have read the brief guidance on the.gov website regarding changes to the iht regime in 2017.
the guidance states that a non domicile who has been living in the uk for 17 out of the last 20 years will be deemed uk tax domiciled. Now the guidance does not say whether there are exemptions under dual agreements with foreign countries. i am aware that under the current rules italy and the uk have a dual agreement regarding domicile status where the 17 year period is irrelevant. Does this mean that from 2017 individual arrangements with other countries are not valid anymore?
thanks
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