Cross-border planning

Cross-border planning guidance:

Increasingly, UK trustees hold foreign assets as part of trust property. This may be because: • they have been put into trust by the original settlor • they form part of...

Practice Note

Application for Grant of Probate Guernsey domiciled testator The probate jurisdiction in Guernsey is administered by the Ecclesiastical Court. The daily business of the...

Practice Note

When a non-Jersey domiciled person dies leaving assets in Jersey with a value of over £10,000, the asset-holder is legally required to request that a Jersey Grant be...

Practice Note

Broadly speaking, UK inheritance tax (IHT) is payable on lifetime transfers or on death on any foreign assets owned by an individual domiciled (or deemed domicile) in the...

Practice Note

This Practice Note is produced in partnership with Marcus Leese of Ogier Guernsey and Wisdom Hon of Ogier Hong Kong. Introduction For individuals who are not domiciled in...

Practice Note

This Practice Note was produced in partnership with Anthony Partridge of Ogier, Cayman Islands and Wisdom Hon of Ogier, Hong Kong. Introduction For individuals who are...

Practice Note

This Practice Note covers UK inheritance tax (IHT) issues in cross-border situations and deals with: actual and deemed domicile; double tax treaties and unilateral...

Practice Note

Interaction of matrimonial and other laws Marriage can affect the rights of the parties in one or more of the following ways: Matrimonial contract and property regimes...

Practice Note

This Practice Note summarises the issues that need to be considered when personal representatives wish to undertake planning to reduce or defer the UK inheritance tax...

Practice Note

This Practice Note is impacted by the decision of the UK on 23 June 2016 to leave the EU. This has implications for practitioners considering which courts have...

Practice Note

Deceased domiciled outside England and Wales A grant issued in England and Wales will be necessary to administer those assets if the deceased died domiciled outside this...

Practice Note

English law distinguishes between the law governing the administration of a deceased's estate and that governing succession to the estate. In most civil law jurisdictions...

Practice Note

This guide sets out the requirements for executing deeds in various international jurisdictions. The table provides a quick-reference summary of the execution formalities...

Practice Note

Which succession laws apply will be decided differently by different jurisdictions depending on the connecting factor accepted and used by that jurisdiction. For...

Practice Note

Conflict of laws and tax The fact that different states may use common law domicile, deemed domicile, applicable law, civil law domicile, tax residence, habitual...

Practice Note

Legal framework While it is not a legal requirement to obtain a grant of probate in Guernsey in respect of a Will of the deceased, it is usually a practical requirement...

Practice Note

This Practice Note is produced in partnership with Winnie Cheng of TS Tong & Co, Hong Kong. Hong Kong law distinguishes between the law governing the administration of a...

Practice Note

Hague Convention XXXV on the International Protection of Vulnerable Adults The Convention was not intended to address all capacity issues, only those concerned with the...

Practice Note

Hague Convention XXXV on the International Protection of Vulnerable Adults The Convention was not intended to address all capacity issues, only those...

Practice Note

Hague Convention XXXV on the International Protection of Vulnerable Adults The Hague Convention XXXV on the International Protection of Vulnerable Adults was not intended...

Practice Note

Hague Convention XXXV on the International Protection of Vulnerable Adults The Hague Convention XXXV on the International Protection of Vulnerable Adults was not intended...

Practice Note

Introduction It is common for a person who is not domiciled in Jersey, but who has Jersey situs assets, to put a separate Jersey Will in place to govern the succession of...

Practice Note

Section 18 of the Inheritance Tax Act 1984 (IHTA 1984) contains an unlimited exemption from inheritance tax (IHT) for transfers of value between spouses and civil...

Practice Note

For probate purposes, the UK consists of three jurisdictions: • England and Wales • Scotland • Northern Ireland If the deceased dies domiciled in one of these...

Practice Note

This Practice Note is impacted by the decision of the UK on 23 June 2016 to leave the EU. This has implications for practitioners considering which courts have...

Practice Note

This Practice Note is impacted by the decision of the UK on 23 June 2016 to leave the EU. This has implications for practitioners considering which courts have...

Practice Note

Where the deceased died domiciled in a country to which the Colonial Probates Acts (CPAs) 1892 and 1927 (CPA 1892) (CPA 1927) apply and a grant has been issued in that...

Practice Note

The distribution of an estate under Islamic law can be quite complex, and this flowchart sets out both the main steps to be undertaken on death and the beneficiaries that...

Practice Note

When you advise an individual on cross-border issues or offshore tax planning, it is important to establish the 'situs' (ie location) of the assets owned by or for the...

Practice Note

FORTHCOMING CHANGE: As originally announced at Autumn Budget 2017 and followed up by written statement after Spring Statement 2018, plus an announcement in Budget 2018,...

Practice Note