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Inheritance Tax: anti-avoidance measures for non-long-term UK residents and trusts

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  1. Inheritance Tax if you’re a long-term UK resident
  2. Inheritance Tax: long-term United Kingdom (UK) residence (IHT401a)
  3. Capping Inheritance Tax trust charges for excluded property in trusts
  4. Temporary non-residence rules — post departure trade profits
  5. Abolition of the dividend tax credit for non-UK residents