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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?

Private client legal services

19 October 2017

We offer assistance to individuals, their families and trustees on a wide range of legal issues relating to private clients wealth and estate planning with a particular focus on advising high net worth individuals, non-domiciled individuals and offshore trustees.

Sophie St John

Partner

Sophie heads the private client legal services offering at RSM. She deals with a wide range of legal issues relating to private clients with a particular focus on advising high net worth individuals, non-domiciled individuals and offshore trustees.

RSM appoints legal private client partner
Carolyn Brown

11 October 2017

Leading audit, tax and consulting firm RSM has appointed Sophie St John as a private client partner in its client legal services practice.

Trusts and divorce, unhappy bedfellows

While the divorce rate in England and Wales appears to be falling, the courts still hear a significant number of divorce cases each year including cases involving foreign nationals. In a number of these cases an offshore trust may be a matter of contention.

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