- The most comprehensive tax reforms in a generation—implications of the Tax Cuts and Jobs Act 2017
- What are the reforms affecting individuals?
- How might individuals who are not US taxpayers be affected if they own assets in the US?
- How are offshore trusts with US taxpaying beneficiaries affected?
- What are the practical implications of the reforms?
- What traps for cross-border estate planning do these reforms open up?
Private Client analysis: Martin Scullion, director of expatriate tax services at Buzzacott, explains some of the implications for individuals and estates of the recent reforms ushered in by the US Tax Cuts and Jobs Act 2017 (TCJA 2017), considered by many to be the most comprehensive tax reforms in a generation.
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