UK & Cross Border Estates - Top Tips & Practicalities Explored

Introduction

An area of UK law that is often overlooked for its complexity is cross-border estate administration.

With an ever-increasing number of UK individuals owning assets overseas and, likewise, non-UK individuals owning assets in the UK, it is now more important than ever to understand the practicalities behind administering a cross-border estate from a UK tax, compliance, and legal perspective.

To complicate matters further, the UK legal regimes relating to domicile/long-term residency and tax residency under the statutory residence test are always evolving and these rules have a huge impact on the taxation of a UK estate. In particular, the UK tax landscape changed significantly from 6 April 2025.

If an individual spends time in the UK and/or has UK-sited assets, it is always worth giving these rules very careful consideration so that you can ensure that you understand the tax liabilities involved and avoid unnecessary interest and penalties being incurred.

This webinar will examine the current UK tax regime and provide practical tips for a UK lawyer dealing with estates with a UK nexus.

What You Will Learn

This webinar will cover the following:

• Top tips for dealing with cross-border estates from the UK
• What is the concept of a ‘long term resident’?
• Is the concept of ‘domicile’ still relevant?
• If the deceased made a will, are we likely to recognise this in the UK?
• What is a choice of law clause?
• How does the UK perceive the EU Succession Regulations?
• How does the estate administration work in practice where there is a will?
• What is different if the deceased died intestate?
• To what extent will the estate be liable to UK inheritance tax?
• Is there any UK inheritance tax and/or capital gains tax planning that can be carried out?
• How does the UK assess a claim for unilateral relief?

This pre-recorded webinar will be available to view from Tuesday 26th August 2025

Alternatively, you can gain access to this webinar and 1,800+ others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.