Administering Scottish Estates with International Aspects - From Domicile to Double Taxation

Introduction

The movement of people in the modern era means that private client solicitors are often faced with administering estates with international aspects.

From the initial will instruction, the matter of domicile should be considered as this affects the validity of a will.

From there on international aspects might involve liability to inheritance tax, a will under a foreign law, executors, or beneficiaries abroad and foreign estate.

These are complex areas, and this new in-person full day course will arm you with the knowledge you will need to deal with the practical aspects of obtaining the grant of confirmation and dealing with the estate administration.

Even more importantly, it will give you the knowledge to advise your clients accurately in connection with tax liability and compliance requirements.

What You Will Learn

This course will cover the following:

• Domicile and its impact on:
• The validity of wills
• Succession to an estate
• Administration of an estate
• Inheritance tax
• A look at recent domicile cases and their commentary
• The European Succession Regulation
• Practicalities including:
• Dealing with a foreign domicile in the Scottish Confirmation process and the paperwork required
• Wills under foreign law
• IHT400
• Paying to foreign beneficiaries
• Double taxation
• Executors abroad