descendant meaning

Introduction This Practice Note examines, in particular, the requirements for securing retained and derivative rights of residence under relevant EU free movement law in the state of residence (the host Member State). The rules governing retention of a right of residence in the host Member State stem from the rights laid down in Directive 2004/38/EC (the Citizens’ Directive). The rules for obtaining a derivative right of residence in the host Member State arise from the relevant tests under EU law. When this Practice Note uses the expression ‘EU nationals’, it means nationals of EU Member States. Individuals from the European Economic Area (Norway, Iceland and Lichtenstein) likewise benefit from EU free movement law pursuant to the Citizens’ Directive. Accordingly, references to EU nationals within this Practice Note should be understood as also covering EEA nationals. Switzerland is a party to the Agreement between the EU and the Swiss Confederation, containing free movement provisions that are very similar to, and broadly mirror, those in the Citizens’ Directive. Retained rights...

IHT—residence nil rate band Q&As This Practice Note is designed to direct practitioners to Q&As and worked examples explaining the rules by which the inheritance tax (IHT) residence nil rate band (RNRB)—also called the additional threshold—and the transferable RNRB (brought-forward allowance) are worked out and applied on deaths occurring on or after 6 April 2017. For an overview of the RNRB, see Practice Note: IHT—residence nil rate band. Note that while new Q&As are added as they arise, individual Q&As are not updated and reflect the law as at the date shown in each instance. In particular, Q&As dated before 6 April 2025 are likely to discuss the domicile-based IHT regime, rather than the residence-based regime in force from that date. For details on the basic nil rate band (NRB) and the transferable NRB, and especially how to claim these reliefs and the key deadlines, see Practice Notes: IHT—nil rate band (NRB) and transferable NRB and IHT—calculation of nil rate band and transferable NRB. Identifying the qualifying residential...

ARCHIVED This Practice Note is no longer updated as it addressed the UK’s implementation of EU free movement rules before IP completion day, when domestic enactments giving effect to those rules were revoked, subject to specified savings and modifications. For more detail, including the applicable savings and the status of CJEU case law, see Practice Note: Brexit and the end of EU free movement law in the UK. It is preserved in archive for historical reference, since EU law as formerly applied in the UK remains relevant in limited circumstances. For earlier versions of the Immigration (European Economic Area) Regulations 2016, SI 2016/1052—including the text immediately before revocation—see Legislation.gov.uk. For developments in EU free movement law across EU Member States, see: Immigration, employment & share incentives (EU Law)—overview. Introduction Important note on implications of Brexit This Practice Note considers the requirements for securing retained and derived rights of residence under EU free movement law, as it was implemented in the UK up to the close of...