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Contributions by Forsters LLP Experts


IHT on UK residential property held indirectly by non-domiciliaries from 6 April 2017
Practice notes

This Practice Note, written by James Brockhurst of Forsters LLP, summarises the changes to the excluded property rules from 6 April 2017 introduced by the Finance (No 2) Act 2017). Under the changes, UK inheritance tax (IHT) will apply to UK residential property held by (or for) a non-domiciliary directly or indirectly, unless it is held through a diversely held vehicle.

Introduction to cryptoassets and blockchain for Private Client
Practice notes

This Practice Note provides an introduction to cryptoassets and blockchain. It explains what blockchain is and the different types of blockchain. It also discusses cryptocurrency and initial coin offerings. Finally, it considers the application of this phenomenon to trusts and probate and considers estate planning advice.

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