iht domicile from April 2017

[riccardob]

Hello,

Yet another question on the new domicile rules commencing April 2017.

Does the 15 out of 20 year rule override any consideration regarding the centre of financial interests, family interests, property assets, where one dies / is buried in terms / father's nationality
of establishing domicile or are will all these factors still be relevant to establish domicile?

Many thanks

[maths]

The deemed domicile rules apply once the 15 out of 20 test is satisfied. Centre of interests etc are irrelevant in this regard.