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  • Trusts for vulnerable beneficiaries — changes in the Budget and possibly more to come? weblink

    Briefings | 9 April 2014

    The government has removed what has been a significant capital gains tax downside that applied on the death of the vulnerable beneficiary of certain types of disabled person’s trust.

  • Reminder of common nasty traps on UK domicile weblink

    Briefings | 13 March 2014

    Withers provides a reminder of the nasty but often overlooked traps that it regularly comes across on UK domicile.

  • Planning for deemed domicile with excluded property trusts weblink

    Briefings | 13 March 2014

    It is time for long-term UK residents to think about whether they are coming up to their deemed domicile date for UK inheritance tax purposes.

  • Grantor-retained annuity trusts weblink

    Briefings | 13 March 2014

    A GRAT provides an alternative means to transfer property to selected beneficiaries, with minimal US federal gift tax owed, and results in substantial tax savings.

  • FATCA update for UK trustees weblink

    Briefings | 13 March 2014

    FATCA will apply to all financial institutions in the UK and will require all financial institutions to file reports.

  • Expatriation of minors weblink

    Briefings | 13 March 2014

    Recent coverage has failed to highlight the increasing number of minor US citizens and green-card holders relinquishing their US citizenship.

  • For or against the registration of trusts — why it matters weblink

    Briefings | 12 March 2014

    The EU Parliament has voted to introduce a trust registry as part of new anti-money laundering provisions.

  • Disclosure of trust documents by beneficiaries weblink

    Briefings | 21 February 2014

    This is a follow-up to the article on the joinder of beneficiaries to English divorce proceedings in Withers’ Family Law News of September 2013.

  • Public register on EU trusts weblink

    Briefings | 13 February 2014

    The European Parliament is due to vote on the fourth Money Laundering Directive. An important feature is the suggestion to establish a public register for all trusts held in the EU.