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Insights

15 September 2017

Tainted love: ensure your trust stays protected

The April 2017 tax reforms in relation to foreign domiciliaries include major changes to the regime that applies to offshore trusts.  These changes include the introduction of the concept of a “protected settlement”, and the related concept of “tainting”.  It is now crucial for all offshore trustees managing trusts with UK resident, deemed domiciled settlors to get to grips with these concepts and the significantly changed tax regime.

To view the full briefing note, please click here.


This briefing note was written by Dominic Lawrance and Catrin Harrison.

For more information, please contact Dominic Lawrance on +44 (0)20 7427 6749 or dominic.lawrance@crsblaw.com, or Catrin Harrison on +44 (0)20 7427 6514

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