fleetwoodmac1975

Residence and domicile are two very different things. One can be resident in Italy for 30 years and still be domiciled in the UK (hence subject to IHT).

Or you could be resident in the UK for thirty plus years as a foreigner but domiciled abroad (Sunnysider alert = this is not a racist post).

Also if you pay income tax in a country it does not mean you have to pay iht in the same country.

Domicile is a very complex issue. If the OP wants to know more I can explain it more but it is boring.

modicasa

One can be resident in Italy for 30 years and still be domiciled in the UK

Thats pushing it a bit.... even though you live in Italy you would still have to have enough going on in the UK for the HMG to decide you could have UK domicile. It doesnt work vice versa thank goodness.

Donna Noble

Modicasa, remember what we were saying about documents having to be written in italian? Well, reading that link about holographic wills, it says

"Non è obbligatorio scrivere il testamento in lingua italiana: il testamento è valido in qualunque lingua o anche dialetto, purché risulti chiara la volontà del testatore.
E’ quindi opportuno che il testatore usi la lingua o il dialetto a lui più familiare e più comprensibile anche a coloro che lo dovranno leggere."

So, that's good --- but of course I presume it will still have to be translated etc when the time comes.

About residence/domicile etc, I think I those issues above don't apply to me since I work and live here most of the year. The kids go to school here, etc, and I think it would be difficult to justify that I was domicile in the UK .. of course, that all might change when I eventually retire!

All things given, despite being totally based here at the moment, I just feel happier making a UK will since, it involves guardians for the kids, trustees, etc who are all in the UK.

DesiderataSicilia

In the Rumblelow case Rumbelow v commissioners for HMRC, TC03022 Mr And Mrs Rumbelow had lived abroad in Portugal for 10 years but were still deemed to be resident in the UK for tax purposes.
On the will matter there is no such thing as British Law . There is UK law the Laws of England and Scots law. There is quite a bit of difference between Scots Law and English Law asto how wills are disponed.

modicasa

However your nationality is British, not English or Scottish, and both England and Scotland are at the moment in the European Community.

DesiderataSicilia

You were quoting "British Law" a thing which does not exist. Please try and be more precise in your posts. You post on here as if you are some sort of expert or polymath. If you are a lawyer/architect/planning officer, et al ,please let us all know your qualifications in these areas of your expertise.

modicasa

You are absolutely right. In future when writing British I should list all the dependancies, colonies and various tax havens dotted around the place individually. I just assumed that the OP was English and in trying to answer her question mistakenly didnt even take into account that she might be from the Isle of Man or Shetland. The next time someone asks a question I shall be sure to ask for all the anagraphical information before I answer.

Donna Noble

No need to change your ways modicasa. I think most people are well aware of the two systems of law in the UK, the all-encompassing moniker you used was fine and appropriate for this thread.

However, after the previous fierce comment I'll think twice before asking or answering a question again on this site. People, please remember only post a comment that you would say directly to someone's face. For example, if I was having a discussion at a party, I wouldn't say, "You come in here and spout off like you're some kind of expert! Who do you think you are?" No, I'd ask the person if they had had experience in the field maybe. However, charm is not everyone's forte. So just Think before you post!

Sancho

For what it's worth, I have a) a UK will dealing with anything I own or may eventually end up owning anywhere at all, and b) an Italian will, dealing with anything I own or may end up owning in Italy. The first says basically "everything to N", while the second says basically "everything in Italy to N". The point was to avoid there being any conflict between the UK will and the Italian one. As I recall, that was standard advice at the time, maybe 20 years ago.

Now with this new law, which I haven't read, or if I have I didn't understand or don't remember, I've added a simple handwritten codicil to the Italian one, saying - on the notaio's advice -

Voglio che le mie volontà sopra espresse vengano rispettate secondo la leggi ora vigenti nel Regno Unito di Gran Bretagna.

Name

Signature

Date

Does that sound about right ? Or have I cocked it up ?

modicasa

Sancho you need to mention that you are british citizen - so in your will it should say that you, as a British citizen, want the will to fall under the laws of your country of nationality , ie Gran Bretagna ed irlanda del nord.

Sancho

Thanks very much. I'll check.

Lorna at Vicenza

And no offence to you Sancho, but if it was your notaio who wrote that sentence, he needs spelling lessons.

Fleetwoodmac1975.

Don't forget to look at death taxation issues as well. Wills are separate from this issue.

Sancho

No offence taken, but I must be a bit dense. Can you tell me what's wrong with it ? Have I missed something obvious ?

Serrano

The only thing I can see is "la leggi ora vigenti" should be "le leggi ora vigenti"