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Latest News - Estate Tax

Stay up to date with our latest news and insights. Our specialist teams are here to advise you on key changes and advisory matters.

US and UK Year End Planning 2018: Ownership of Assets and Gift and Estate Planning

Private Clients - 29 Nov 2018

Gifts from US citizens/residents to others have annual exempt limits which you may wish to use before the year is over, subject to your overall integrated…

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Top 5 Series

Business Tax - 25 Nov 2018
Welcome to our Top 5 series - where our Directors cover the key questions surrounding current topics and highlight the main things our clients need to…
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Estate and gift tax exclusion – potential clawback addressed in new proposed regulations

Private Clients - 23 Nov 2018
As part of US tax reform (known as Tax Cuts and Jobs Act - TCJA) the estate and gift tax exemption for US domiciled taxpayers was doubled from a base amount…
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Recent reporting changes for US disregarded entities

Business Tax - 31 Oct 2018
A reminder that several US entities who were not previously subject to reporting do now have an annual reporting requirement owing to the recent changes…
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Domicile – More than just the place you call home

Private Clients - 12 Jul 2018
Understanding Domicile Following the changes to the UK deemed domicile provisions, which took effect from 6 April 2017, it is becoming increasingly important…
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Finance Bill 2019: Proposed tax changes

Private Clients - 11 Jul 2018
The draft Finance Bill 2019 was published last Friday (6 July) together with consultations on some of the proposed changes which will run until 31 August.…
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US Tax Considerations for Non-US persons

Trust, Estate and Family - 10 May 2018
Given the global nature of the US tax system, and the attraction of the US for worldwide investors, we have been exploring new markets and jurisdictions…
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US Tax Reform: Estate and Gift Tax update

Trust, Estate and Family - 06 Feb 2018
Following President Trump’s signing of the Federal tax bill on 22 December 2017, the effective lifetime Estate and Gift Tax exemption for US citizens…
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Everything you need to know about inheritance tax

Trust, Estate and Family - 02 Nov 2017
If your estate has a value that would lead it to incur inheritance tax, then this tax should be accounted for as you draw up your will. As the payable…
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