The Lionheart Trust and the “Invisibility of Death” Concept

Offshore Tax with HTJ.tax · Jul 11, 2026 · 4m

The Lionheart Trust and Estate Administration: UK Reporting ConsiderationsWhen an estate includes offshore trusts or foreign holding structures, one of the most important issues is how the arrangement interacts with the United Kingdom's inheritance tax and reporting framework.The key question is not whether a structure is "visible" or "invisible," but rather:👉 Which reporting obligations apply, and to whom?Whether HMRC becomes aware of a trust or offshore structure depends on the facts of the arrangement, the applicable law, and the reporting obligations of those involved.⚖️ 1️⃣ Probate and…