Sections 44–46 and Schedule 13 inheritance tax—excluded property: domicile test replaced with long-term residence test
Chamberlain, E.
(2025).
Sections 44–46 and Schedule 13 inheritance tax—excluded property: domicile test replaced with long-term residence test.
British Tax Review,
2025(4), 523-539.
| Item Type | Article |
|---|---|
| Copyright holders | © 2025 Sweet & Maxwell |
| Departments | LSE |
| Date Deposited | 20 February 2026 |
| URI | https://researchonline.lse.ac.uk/id/eprint/137400 |