If you are a UK national then your estate could be subject to UK inheritance tax irrespective of how your will was written.

Actually I don't think so - if you have been domiciled outside the UK for more than 17 years (so I am told by a UK accountant) the inheritance tax in the UK doesn't apply. However I wonder if you write a will that is subject to UK tax, then perhaps you are putting your head in a noose??

I suggest that you Google "UK inheritance tax" and this will produce many pages of information. I've never heard of the 17 year rule and , if this has been stated by an accountant, I would ask the source of this information.

This has actually happened in reality to a friend of a friend, but I am still trying to verify the details of the case lest the message has got lost in translation.

Yes, according to my Swiss lawyer, as long as you aren't Swiss.

Liability to UK IHT is determined by your domicile when you die, not which law your will is subject to. If you aren't UK domiciled you won't be subject to UK IHT unless you are resident in the UK when you die in which case UK IHT will apply but only on property which you have in the UK. So when you die, if you are not UK domiciled, don't reside in the UK and have no property in the UK you have nothing to worry about. If you are a UK national however, proving you aren't UK domiciled is a different matter, even if you are non resident.

Correct. Losing your UK domicile is what is important.

Don't confuse "domicile" with "residence". If you have been "resident" outside the UK for 17, 25 or even 50 years you will be subject to UK IHT if you are still UK domiciled. On the other hand, if you adopt a new domicile of choice and take the right steps to cut links with the UK, you can have shed your UK domicile after three years of your departure from the UK. The relevance of the 17 years is that UK nationals will be subject to IHT if they were (a) domiciled in the UK within the three years prior to death or (b) were resident in the UK for 17 of the last 20 years. That doesn't mean that if you lived outside the UK for more than 17 years then you won't be subject to IHT. You will if you haven't taken steps to lose your UK domicile, like cutting all links with the UK, having no property or bank accounts there and having a permanent intention never to return, even for burial.

That would be very helpful. My lawyer was quite specific about there having been no change in the legal precedents.

The rules about domicile are set by case law so they can change whenever there is a new judgement.. It’s a very complex situation and one is best advised to get advice from a UK lawyer who specialises in it.

Here are some links which are interesting. (1), (2), (3).

Further to my previous post here's an example of how complex the law can be.

One thing I would add for UK nationals is, even if you are no longer UK domiciled, it would be better to appoint non UK based Executors of your Will. If you are non UK domiciled, all your assets are outside the UK and you have overseas Executors then you will avoid the UK probate process and your overseas Executors will be able to pass your assets on to your next of kin without probate authority. Under UK probate rules, Executors do not have authority to pass assets on until all taxes (including IHT) have been paid and if they do, they themselves are on the hook. If the UK based Executors have any doubt about your domicile status therefore they may be reluctant to pass your assets on without seeking guidance from the Inland Revenue to cover themselves. This would bring you into focus and you run the risk of the Revenue challenging your domicile status. There is absolutely no need to have UK based executors even if your Will is subject to UK law.

Thanks! This is most useful. In fact I haven't lived in the UK since I was 10 and have no assets there at all (everything is here). And I don't know anyone in the UK who could be an Executor, so I would have to have someone here. I shall make sure this is the case if I change my will from the Swiss one that I already have...
Many thanks again!