The right to vote, for all British citizens resident outside the UK, has finally been restored this year by the Elections Act 2022. The vote for overseas electors had been restricted in 2002 to include only British citizens resident outside the UK for less than 15 years. After that cut off point, British citizens living
Italian residents may face a higher tax burden on their lifetime income, but their family is taxed very lightly on death compared to most other European countries. Different rates of Italian inheritance tax are applied depending on the family relationship the heir to each asset had to the deceased. Any legacy or gift passing to
When the ownership of an Italian property has passed by way of an inheritance (eredità), or has been transferred between generations by a gift (donazione), this may create an obstacle to the future sale, in particular if less than 20 years has passed from the inheritance or gift. A seller may find there is increased
