Private Client Inheritance Tax Update April 2017

Sana Sheikh, Associate Solicitor at GSC, has prepared the following Client Briefing – Inheritance Tax Changes April 2017 on the change in Inheritance Tax treatment of UK residential property held within offshore structures. As of 6 April 2017, such property falls within the scope of UK Inheritance Tax – as well as the annual tax on enveloped dwellings (ATED).