We do not exit when complexity enters. We stand by our clients through every regulatory shift, audit, and challenge. Unwavering support is the foundation of our firm.
We use cookies to ensure our website functions properly and to understand how you interact with our site. Privacy Policy
StructureUKReviewed October 2026
A trust holding assets that sit outside the reach of UK inheritance tax, historically used by non-domiciled individuals for foreign assets. Recent UK reform has narrowed when the protection applies, which makes the timing of any change important.
The protection derives from the Inheritance Tax Act 1984, and the 2025 move to a long-term-residence test changed when foreign assets fall inside the UK inheritance tax net.
A definition of an established legal or tax concept for general information. It is not advice on any individual situation.
A director will review your enquiry and respond to scope the work and next steps.