Navigating the UK-US Double Inheritance Tax Treaty - Planning, Reliefs & Pitfalls

Introduction

Double tax inheritance tax treaties are one of the last refuges from inheritance tax following the abolition of the non-domiciliary regime. Delivered by Ben Symons of Old Square Tax Chambers, this new virtual classroom seminar will explore how the UK-US inheritance tax framework operates in real-world scenarios and how advisers can approach cross-border estate planning with greater clarity and confidence.

Ideal for accountants and private client practitioners advising internationally mobile clients and families with UK-US connection, this session combines technical insight with practical application, helping you better understand how to navigate complex jurisdictional issues, manage competing tax exposures and identify planning opportunities for your clients.

Whether you are advising on residence/domicile questions, cross-border estates or long-term succession planning, this session will to equip you with the tools and perspective needed to deliver effective, commercially grounded advice in a UK-US context.

What You Will Learn

This live and interactive session will cover the following:

• Tax planning with the UK US Double Tax Inheritance Tax Treaty to mitigate inheritance tax
• Tie-breaking to the US to shorten your UK inheritance tax tail
• Tax-effective use of trusts pursuant to the UK US Double Tax Inheritance Tax Treaty
• The spousal exemption under the UK US Double Tax Inheritance Tax Treaty following changes by Finance Act 2025
• The process of claiming foreign tax credit relief from HMRC for US inheritance tax
• Practical case study based on the UK US Double Tax Inheritance Tax Treaty

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.