Domicile in 2026 - Practical Guidance & Traps to Avoid

Introduction

Following the change from domicile to long-term residence as the connecting factor for UK inheritance tax in April 2025, some have asked whether domicile is still relevant to those practising English and Welsh law.

Domicile is a complicated legal concept - it is not as straightforward as where you are from, your nationality or where you live. However, correct analysis of your clients’ domicile can be vital in several situations including tax, divorce, and litigation.

The definition of domicile is not cleanly set out in legislation but instead has evolved over hundreds of years of case law. Being able to correctly analyse your clients' circumstances to ascertain their domicile, applying relevant case law, will ensure the correct tax and legal treatment of your client.

This new virtual classroom seminar is intended for those who need to understand why domicile is still a crucial legal concept and how you could be negligent if you were to ignore domicile.

What You Will Learn

This live and interactive course will cover the following:

• The different types of domicile
• Unusual types of domicile
• How to go about analysing domicile
• Why domicile is important to your practice
• Domicile ‘traps’ to avoid

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.