IHT planning post-Eversden

Most of you have clients who are UK nationals. Many will be UK resident but others will be UK expatriates resident abroad. In both cases, it is rare the client will have taken the difficult steps to shed their UK domicile. As UK inheritance tax (IHT) is based on domicile, most UK nationals will still be subject to IHT on their worldwide assets. Therefore, there is a constant need for advice on mitigating IHT in this market. The key difficulty faced by them is that if they keep their assets then they suffer tax, but if they give their assets away to mitigate tax, then they lose access to ...