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How Inheritance Tax Applies to Offshore Property Trusts
🎙️ PODCAST SHOWNOTESHow Inheritance Tax Applies to Offshore Property TrustsFor offshore trusts connected with UK real estate, the inheritance tax analysis depends heavily on two factors:1. What type of UK property is involved?2. What is the settlor’s long-term UK residence status?These distinctions are critical because UK commercial and residential property can produce materially different inheritance tax outcomes when held through an offshore company and trust.⚖️ 1️⃣ The Post-April 2025 IHT FrameworkFrom 6 April 2025, the UK moved away from domicile as the principal connecting factor for…
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