tax planning

When advising clients on structured tax and estate planning solutions the first step to take is to determine the jurisdictions with which the clients are connected by virtue of connecting factors such as domicile, residence, citizenship, habitual residence etc. which were discussed in last year's Tax and Estate Planning supplement. The next step is to categorise their property. The five questions Categorising property comes down to answering the five questions of what, why, where, who by and when with respect to any property transaction or asset. The answers to these questions determine...