International tax, estate and succession planning

If your family has international connections, dealing with your assets can seem complicated.

Wherever you are in the world, we can help cut through the complexity to find you innovative, tax-efficient solutions.

The world is getting smaller. That means that more families have international connections – whether property overseas, a child studying outside the UK or a family member with non-UK residence or domicile status.

How we can help

There’s no need to drown in international red tape. We can advise you on all aspects of UK taxation for internationally connected individuals and families, including:

the four-year foreign income and gains (FIG) regime for new arrivals to the UK
the taxation of non-UK trusts and offshore structures
planning for long-term residence and exposure to UK inheritance tax on worldwide assets
the application of double tax treaties
the UK tax and succession consequences of holding assets or family wealth across multiple jurisdictions
the tax implications of arriving in, leaving, or spending time between the UK and other countries

We advise on international estate, tax and succession planning, as well as cross-border probate and estate administration.

Whether you need wills in multiple jurisdictions, advice on trusts, foundations, family investment companies, partnerships or other asset-holding structures, or assistance administering an estate with international elements, we can help.

We also know there is no one-size-fits-all solution for international families. Every family’s circumstances, assets and connections are different, so we take the time to understand your objectives and design a strategy that works for you.

Our experience

Here are just a few examples of our recent work:

we advised an individual on the tax implications of becoming tax resident in the UK, or “pre-arrival planning”
we helped a UK resident end their UK tax residence. To do that we worked with lawyers in other countries to create a tax-efficient plan for the client’s future residence and lifestyle
we put together a will for a client who lived in India but was deemed domiciled in the UK, with international assets. The UK-India estate tax treaty was a big part of our advice.
we helped a non-UK resident with ownership structures for UK residential and commercial property, including discussing the advantages and disadvantages of corporate ownership
we established an offshore trust for an international family. This included putting a protector in place to help the family interact with the trustees.
we helped a client decide whether they should establish a private trust company to act as trustee of several high-value family trusts
we established a family-owned offshore company to hold an international family’s investments. This involved both succession planning and governance.
we administered the estate of a Thai resident but UK deemed domiciled deceased, who died with assets in the UK and multiple other international jurisdictions
we obtained a UK grant limited to UK property for the executors of an Australian domiciled deceased

Did you know?

Chambers 2019

Several members of our private client team are consistently ranked as leading individuals for their technical specialisms.

City Wealth

We're recognised by City Wealth, being noted for our clear and concise advice, technical ability and willingness to listen.

STEP

Our team was awarded Platinum STEP status by the global professional association for practitioners in family inheritances and succession planning.

Our clients

Some of our clients include:

non-UK domiciled individuals living in the UK
clients who have become deemed domiciled in the UK
families living outside the UK who want to establish offshore holding structures for international assets
clients outside the UK who are looking to invest here
international families and family businesses who want to put governance structures in place
executors of estates where the deceased was UK domiciled but had assets in multiple jurisdictions
executors of non-UK domiciled testators who died with assets in the UK

What our clients say about us

Sarah Cormack is always top-tier in terms of the technical accuracy of her advice and unbeatable in her responsiveness. Even more importantly, her willingness to listen to client needs and ability to then translate them into understandable and workable solutions is unparalleled.
Institutional client
Sarah Cormack is extremely professional with a first class ability to communicate complex issues in a clear and concise way.
Legal 500
Sarah Cormack is professional, knowledgeable and approachable; a rare combination!
Institutional client

Our lawyers

Several members of our private client team are consistently ranked as leading innovators in this field. So our advice to clients on international tax and succession planning issues is second to none.