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In this article for the April edition of French estate planning journal Ingénierie Patrimoniale, Edward Reed and George Mitkov look at the following recent developments in the UK (and further afield):
- Recent case law, including: the High Court’s decision in the SKAT case; Guernsey court blessing for onshoring trusts; and two recent judicial review cases brought against HMRC;
- The expansion of the Register of Overseas Entities and the Trust Registration Service; and
- Increases in the allowances for 100% relief under the new Agricultural and Business Property Relief rules.
Read the full article.
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