Introduction to Cross Border Issues [2024]

Increasingly practitioners are encountering non-UK nationals here and UK nationals with assets overseas. Cross border issues can be complex and are always jurisdiction-specific.

This session will provide an introduction to the principles involved and matters to be considered.

It will look at:

• The principles states apply to determine which succession rules apply
• The importance of domicile to succession and inheritance tax
• Practical matters to consider when dealing with clients with assets in different jurisdictions

A brief case study will illustrate how to approach these issues.

After this session you will:

• recognise problems connected with cross border clients;

• be able to

- adapt your normal advice on making wills

- deal appropriately with cross border estates

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