What, why, where and who are crucial in categorising property

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 such factors as domicile, residence, citizenship, habitual residence etc, which were discussed in the first eight articles of the series. The next step is to categorise their property. Categorising property comes down to answering the five questions of what, why, where, who and when with respect to any property transaction or asset. The answers to these questions determine how the property 'gets connected' with ind...