Donald Simpson, a Partner specialising in international tax affairs, writes for expatmoneychannel about the advantages and disadvantages of returning to the UK with a spouse not originally from the UK.

He notes:"The recent UK Budget announced a consultation on enabling a non-domiciled spouse to elect to be treated as domiciled in the UK for inheritance tax purposes. So further changes are expected."

To the read the full article on expatmoneychannel, please click here.