Masterclass - Understanding Overseas Trusts

Taking extracts from our popular Conference programme, Mercia Masterclasses offer a unique opportunity to hear from experts in specialist areas without having to attend the full conference event.

Edward Hayes, Burgess Salmon, covers:

• A reminder of the existing tax regime for non-UK resident trusts.
• The key Income Tax and Capital Gains Tax (CGT) changes for settlors and beneficiaries.
• The key IHT changes for trustees, settlors and beneficiaries.
• The distinction to be drawn between discretionary and life interest trusts.
• The difference that living or deceased settlors will make.
• How the Temporary Repatriation Facility will operate in relation to trusts.
• Planning considerations.

If you are interested the recordings of the entire International Tax Conference 2025, please see here.