For experienced property investors, wealth managers, and expatriates based in Hong Kong, the mechanics of UK Inheritance Tax (IHT) are familiar territory. You already know that the standard 40% death tax catches your UK residential and commercial properties because they are classified as situs assets. You are also fully aware that holding these investments through…
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What is the UK IHT Tail Period?  The UK’s inheritance tax system underwent its most significant reform in decades when the domicile and deemed‑domicile rules were abolished from 6 April 2025 and replaced with a new, strictly residence‑based framework. Under this regime, an individual’s exposure to UK inheritance tax (IHT) is determined not by their…
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