International

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International guidance:

(A) understands basic English, and with the help of an interpreter, gave (B) instructions for a Will. (A) has said that she will struggle to read a Will in English. (B)...

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A and B are the legal owners of a property situated in a EU state. They wish to execute a declaration of trust governed by English law stating that they hold the property...

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A French born intestate deceased was domiciled and paid tax in the UK. The majority of their assets (all but £700) are held in France. Would income and CGT on the estate...

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A non-resident trustee disposes of a UK residential property in the tax year 2017/18. The trust was settled by a UK domiciled settlor in 2002. How would any gains arising...

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A testator wishes to leave their estate to their husband who may be resident in India at the death of the testator. Does such residency affect a claim for spouse...

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A, who is UK-domiciled, but tax resident in Thailand, made gifts of Thai-situs assets within the last seven years. If A loses their UK domicile before the expiry of seven...

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The following Private Client practice note provides comprehensive and up to date legal information on Abolition of ordinary residence from 6 April 2013 and transitional...

Practice notes

The following Private Client practice note provides comprehensive and up to date legal information on Administration of trusts—foreign assets

Practice notes

The following Private Client practice note provides comprehensive and up to date legal information on Advantages and disadvantages of an offshore trust...

Practice notes
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