International Tax and Estate Planning

Complications can arise when an individual is a resident in one country, but domiciled or a national in another, or owns assets in more than one jurisdiction.

As different countries recognise different laws which determine succession, it is necessary to consider how these laws interact and for probate (or its equivalent) to be obtained in both / all countries where the assets are situated.

We offer advice on the most efficient way of managing cross-border assets, particularly where conflicting national laws apply, and how best to preserve your wealth for future generations.

We can advise on:

• Arranging affidavits of foreign law
• Domicile, residence and nationality
• Double Taxation Treaties and unilateral tax reliefs
• Estate, gift and inheritance taxes
• Forced heirship rights
• International estate administration
• Obtaining letters of administration or grants of probate for those dying resident or domiciled outside the UK
• Private International Law and conflicts of law
• Resealing foreign grants of representation
• Tracing beneficiaries

We can advise on:

• Annual tax on enveloped dwellings (ATED)
• CGT on ATED-related gains (ie properties subject to ATED)
• CGT on non-resident UK residential property owners
• Inheritance tax
• Stamp duty land tax (SDLT) on any new purchase