This subtopic covers cross-border issues relating to Wills and succession, the administration of estates, cross-border estates and UK inheritance tax (IHT), UK resident trusts and mental incapacity. It draws together cross-border content from the Wills, Probate (non-contentious), Trusts and Court of Protection topics in Private Client. The aim is to make such content easy to find for those seeking guidance on cross-border issues. For context and more general guidance, please refer to the further content in the relevant topic.
For an introduction to the basic concepts that underpin cross-border and offshore planning, such as domicile and situs, see: International private client—general principles—overview.
It is often necessary to consider private international law when advising on cross-border tax and estate planning to resolve conflicts between the laws of different jurisdictions. For information on the principles of private international law, see Practice Note: Private client and private international law—summary of main principles.
When drafting a Will with cross-border elements under the laws of England and Wales it is necessary to ensure that the Will is formally valid (ie admissible to probate)...
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