Trusts and Inheritance Tax Guidance

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International aspects

We want you to have the very best tax guidance on international aspects in order that you can provide the latest thinking.
Latest Guidance
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12 Mar 2020

Non residents liability for CGT With effect from 6 April 2019 a person who is not UK resident for a tax year is chargeable to capital gains tax on...

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28 Jun 2019

IntroductionThe code is a widely drafted set of anti-avoidance provisions that seek to prevent the avoidance of UK taxation by transferring assets...

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28 Jun 2019

In the UK, Inheritance tax on death may be altered or deferred in a number of ways:•a claim for relief may be made where the value for inheritance tax...

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28 Jun 2019

Significance of domicile for non-resident trustsThe extent of a trust’s liability to UK income tax and capital gains tax is dependent upon its...

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28 Jun 2019

IntroductionThe current tax position of non-domiciled and deemed domiciled beneficiaries of non-resident trusts is a complex landscape mapped by...

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28 Jun 2019

Where a double tax treaty has been entered into between the UK and a foreign territory, double tax relief for inheritance tax (IHT) will apply. IHTA...

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28 Jun 2019

Deemed domicile from 6 April 2017A person not otherwise domiciled in the UK under the general law may be deemed to be domiciled for tax purposes. The...

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28 Jun 2019

Where a UK resident settlor has created a non-UK resident trust, he may become personally liable to income tax or capital gains tax in relation to the...

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28 Jun 2019

IntroductionThe tax liabilities of UK resident beneficiaries of non-resident trusts are governed by a series of ‘tax hierarchy’ rules. See the Tax on...

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28 Jun 2019

The Finance Act 2009 amended IHTA 1984 in order to extend APR for UK inheritance tax to the European Economic Area (EEA). It had hitherto only applied...

Latest Guidance
Trust_tax_img3
Trusts and Inheritance Tax

Non residents liability for CGT With effect from 6 April 2019 a person who is not UK resident for a tax year is chargeable to capital gains tax on gains accruing within...

Trust_tax_img10
Trusts and Inheritance Tax

IntroductionThe code is a widely drafted set of anti-avoidance provisions that seek to prevent the avoidance of UK taxation by transferring assets abroad. For the code to...

Trust_tax_img10
Trusts and Inheritance Tax

In the UK, Inheritance tax on death may be altered or deferred in a number of ways:•a claim for relief may be made where the value for inheritance tax purposes has...

Trust_tax_img5
Trusts and Inheritance Tax

Significance of domicile for non-resident trustsThe extent of a trust’s liability to UK income tax and capital gains tax is dependent upon its residence status. Within...

Trust_tax_img10
Trusts and Inheritance Tax

IntroductionThe current tax position of non-domiciled and deemed domiciled beneficiaries of non-resident trusts is a complex landscape mapped by successive changes in the...

Trust_tax_img2
Trusts and Inheritance Tax

Where a double tax treaty has been entered into between the UK and a foreign territory, double tax relief for inheritance tax (IHT) will apply. IHTA 1984, s 158Where...

Trust_tax_img5
Trusts and Inheritance Tax

Deemed domicile from 6 April 2017A person not otherwise domiciled in the UK under the general law may be deemed to be domiciled for tax purposes. The concept of deemed...

Trust_tax_img7
Trusts and Inheritance Tax

Where a UK resident settlor has created a non-UK resident trust, he may become personally liable to income tax or capital gains tax in relation to the trust’s income or...

Trust_tax_img7
Trusts and Inheritance Tax

IntroductionThe tax liabilities of UK resident beneficiaries of non-resident trusts are governed by a series of ‘tax hierarchy’ rules. See the Tax on UK resident...

Trust_tax_img9
Trusts and Inheritance Tax

The Finance Act 2009 amended IHTA 1984 in order to extend APR for UK inheritance tax to the European Economic Area (EEA). It had hitherto only applied in relation to...