US-UK Estate & Gift Tax Treaty After 6 April 2025 - Practical IHT & Trust Planning in 30 Minutes

Introduction

With UK IHT changes from 6 April 2025 and the continued freeze of the £325,000 nil rate band to 5 April 2031, the risk and cost of cross border mis steps rise.

US connected families face double taxation, situs mismatches, and complex credit mechanics on lifetime transfers and death.

The US-UK Estate, Inheritance and Gift Tax Treaty is the primary mitigation tool.

This short webinar distils the treaty into practical steps to structure IHT efficient trusts for new US arrivals post 6 April 2025, reduce the UK IHT ‘tail’ on departure, coordinate wills and spousal provisions, and manage double charges on UK and US situs assets.

You will gain a framework to spot planning windows, evidence treaty positions, and withstand HMRC/IRS scrutiny.

The webinar is suitable for private client and international tax advisers, estate planners, private wealth lawyers, accountants, fiduciaries and trustees, family office professionals, wealth managers, and cross border practitioners supporting US connected clients with UK touchpoints.

It assumes working familiarity with US connected clients with UK touchpoints, UK IHT, and US transfer taxes.

What You Will Learn

This webinar will cover the following:

• Treaty architecture at a glance - scope, structure, key definitions and operative provisions
• IHT efficient trust planning for new US arrivals (post 6 April 2025) - timing, interaction with excluded property, and treaty mitigations
• Curtailing the UK IHT ‘tail’ on departure - treaty based approaches to shorten exposure after ceasing UK residence; traps and timing
• Spouse and mixed nationality planning - treaty leverage for marital transfers and coordinated wills where one spouse is US connected and the other long term UK resident
• Double tax on UK real estate - managing concurrent US/UK charges at death and securing effective credits
• Compliance and evidence - practical files for treaty claims; interpreting and applying the treaty without explanatory notes
• Worked case studies for actionable planning, with fact patterns, analysis, and outcomes

This pre-recorded webinar will be available to view from Thursday 16th April 2026

Alternatively, you can gain access to this webinar and 2,101 others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.