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Can I reseal a foreign grant?
Sophie St John

Read more to find out how re-sealing a foreign grant will enable you to access your deceased non-domiciled relative’s assets.

The inheritance tax consequences for US citizens living in the UK
Sophie St John

20 February 2019

A US citizen living in the UK could find they are caught by the UK inheritance tax regime and the US estate and gift tax rules. The interaction of these rules and the application of the UK / US estate and gift tax treaty is complicated and may have some unexpected consequences.

Price and other information for re-sealing of foreign grants and English grant-only applications (only)

20 February 2019

We provide services on a range of private client matters, including the re-sealing of foreign grants and English grant-only applications; for the sake of clarity we do not provide legal services in relation to estate administration.

Speciality debts - new HMRC policy statement
Andrew Robins

24 September 2018

HMRC have just published updated guidance on the subject of the situs of ‘specialty debts’. This is potentially important for any non-UK company or trust that is owed money and could have an inheritance tax impact for shareholders/settlors as well.

Trustees in receipt of unexplained wealth orders

03 September 2018

Unexplained wealth orders came into existence on 31 January 2018. They are a mechanism which is designed to confiscate the proceeds of crime by using civil, as opposed to criminal, powers.

Is it time to spring clean your Will?
Sophie St John

07 August 2018

Under the laws of England and Wales broadly speaking we all have testamentary freedom to dispose of our personal assets as we wish. We should all have a Will setting out what should happen to our assets when we die.

Inheritance tax and spouses / civil partners with mixed domiciles – tax pitfalls
Sophie St John

Many spouses and civil partners are under the impression that anything they gift to the other, whether during their lifetime or on death, is fully exempt from inheritance tax (IHT). However, there is an anomaly which can have serious IHT consequences for some couples (spouses and civil partners are referred to as ‘married couples’ and ‘spouses’ below for brevity).

No such thing as a common law spouse?

20 April 2018

According to the Office for National Statistics report: Families and Households: 2017, one in five couples living together in 2017 were not married or in a civil partnership. In total, around 3.3 million couples cohabit, more than double the 1.5 million number from 10 years ago. Of these couples, around 40 per cent have dependent children.

Mixed domicile marriages and civil partnerships – what does this mean for inheritance tax?
Sophie St John

05 February 2018

Many spouses and civil partners are under the impression that anything they give to each other is fully exempt from inheritance tax. This isn’t always the case if you’re a mixed domiciled couple.

Estate planning – could the 1956 UK / India double tax treaty provide inheritance tax relief for you?
Sophie St John

05 February 2018

Have you retained connections with India? Could the 1956 UK/India double tax treaty provide inheritance relief?

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