The double disconnection strategy for estate planning

'The first step in developing a structured tax and estate planning solution for an individual and his family is to determine the jurisdictions with which the individual, his family and the assets and liabilities comprising his estate are connected.' That was how the first article in the Easy Guide series began, and since then we have looked at the connecting factors for individuals, such as domicile, residence and citizenship, and the connecting factors for assets and liabilities, by considering the five questions: What? Why? Where? Who? and When? The connecting factors for owners and...