Cross-border estates

Death abroad

Where an individual has a connection with England and Wales, perhaps through nationality, residence, domicile or simply having assets here, but has died abroad such that it is a cross-border estate, practitioners may be asked to advise on the formalities regarding the registration of death and repatriation of the body. For information about the formalities that may be required where an individual has died abroad and the body is to be repatriated to the UK, see Practice Note: Death abroad.

Succession and administration

English law distinguishes between:

  1. the law governing the administration of a deceased individual's estate, and

  2. the law governing succession to the estate

In most civil law jurisdictions no such distinction exists between administration and succession of estates.

The English laws governing the administration of estates and matters of succession are concerned with whether or not the English court has jurisdiction and if it has, which country's law applies. For information about the English private international law as applicable to Private Client matters, see: Private client and private international law—overview.

English conflicts of law rules make a distinction between

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FTT holds that OIGs and AIPs arising in offshore protected trusts are not protected foreign source income (Louwman v Revenue and Customs Commissioners)

Private Client analysis: The case of Louwman v Revenue and Customs concerned Ms Louwman, a UK resident non-domiciled taxpayer who had set up offshore protected property trusts on 7 March 2017, just prior to the implementation of the deemed domicile regime on 6 April 2017. Ms Louwman sought to shield income and gains in those trusts from taxation after she became deemed domiciled for the tax year commencing 6 April 2018, on the basis that the trusts were offshore protected property trusts and the income and gains in those trusts would not be attributed to her on an arising basis. HMRC assessed Ms Louwman to income tax on the basis that offshore income gains (OIGs) and accrued income profits (AIPs) that had arisen in the offshore protected trusts were subject to income tax on an arising basis. Ms Louwman resisted the assessments on the basis that these items of income were ‘protected foreign source income’. The matter went to the irst-tier tribunal for determination and the tribunal considered that the items of income were not ‘protected foreign source income’ on the basis that they could not be said to have a source, and particularly a foreign source. The tribunal therefore considered that they should be subject to income tax. The tribunal also considered that it was not appropriate to take a rectifying interpretation of the definition of ‘protected foreign source income’ in section 721A of the Income Tax Act 2007 (ITA 2007) even though OIGs and AIPs may have been omitted from the definition of protected foreign source income by the inadvertence of Parliament. Written by Ben Symons, barrister at Old Square Tax Chambers.

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