Fideicomisos offshore
High net worth individuals may decide to transfer their assets into an offshore trust. This would be managed by trustees who are not UK tax residents and the trust would be exempt from UK income tax on its foreign income. It may also fall outside the scope of capital gains tax if certain criteria are met.
Offshore trusts created by a UK domiciled individual would remain liable to the same UK inheritance tax rules as UK discretionary trusts.
Contactos clave
Devorah Ormonde
Socio de clientes privados
