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Jargon Buster

Ordinary residence

A habitual tax residence that forms the basis of taxation for some taxes in the UK, usually after 3 or more years of tax residence in the UK. An individual can also be ordinarily resident immediately upon arrival in the UK in certain circumstances.

Articles

The effects of Shari’a law on will drafting & estate planning

More and more families in the UK have some connection to Shari’a law. For the practitioner, the impact of Shari’a law raises certain challenges. First, advisers need to know that the wills they are drafting are valid. Second, Shari’a law can have an impact on standard UK estate planning.

This article summarises the conflict of law rules, to show how Shari’a law can be relevant, and then gives a very brief overview of the Shari’a laws of succession. Practical examples are included to show the issues that practitioners need to look out for.

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