188体育

Where the legislation refers to the settlor鈥檚 domicile听(IHTM13000) 鈥榓t the time when property first became comprised in the settlement鈥�.听You should proceed听on the basis that, for any given item of property (IHTM04030) held in a settlement, the settlement was made when that property was put in the settlement. Refer any case where this view is challenged to Technical.听
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Example听
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Sabina, when domiciled听in Spain,鈥痶ransfers a house in Spain into鈥痑 new settlement. Later she acquires听a听UK听domicile听and then adds some Australian property to the settlement.听听She died on 3 August 2022, so her domicile at the time the property became comprised听in the settlement is relevant.听
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The Spanish property is excluded property because of Sabina鈥檚鈥痭on-UK domicile听when she settled that property. However, the Australian property is not excluded property as Sabina had a UK domicile听when she added that property to the settlement.听