From 17 January 2024, those applying for probate in England and Wales will no longer need to complete an IHT421 Probate Summary to submit with their IHT400.
Con la legge di bilancio promulgata alla fine del 2023, il legislatore ha riordinato la disciplina dell’ordinamento delle anagrafi della popolazione residente, con notevoli conseguenze anche per i cittadini italiani residenti all’estero.
As of 1 January 2024, major changes to the Italian ‘impatriati' regime will come into effect. A grandfathering rule will be implemented to protect those who moved to Italy by 31/12/2023 under the current rules.
Having held, before moving to Italy, the position of director of the company where the new employment relationship will be established does not preclude access to the "impatriated workers" regime.
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