Date of purchase

My client has lived in the UK for about 15 years. He is a UK citizen but was born abroad and I would imagine that he is non-UK domiciled; however the issue has never arisen in practice as he has no offshore income.

In addition to their main residences he and his sister have jointly owned a property in the UK for about 14 years. The property is currently sitting at a fairly substantial capital gain.

The funds to buy the property were provided by my client’s father who transferred monies to the solicitors who were acting for the family but the names on the title to the newly purchased property were my client and his sister.

The understanding was that the property would be available for the use of the father and his wife when they visited family in the UK.

I am not aware...