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Offshore trusts and UK taxation – Remittance basis and transitional reliefs from April 2025 - Grunberg & Co

Summary by Grunberg & Co
By James Thomson, Tax Manager at Grunberg & Co. In part one of this series, we explored the Inheritance Tax (IHT) reforms affecting offshore trusts with UK resident beneficiaries. In this second instalment, we focus on the changes to the remittance basis and transitional reliefs for non-UK domiciled individuals, set to take effect from 6 April 2025. These reforms mark a move away from domicile-based taxation towards a more residence-based system…
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Offshore trusts and UK taxation – Remittance basis and transitional reliefs from April 2025 - Grunberg & Co

By James Thomson, Tax Manager at Grunberg & Co. In part one of this series, we explored the Inheritance Tax (IHT) reforms affecting offshore trusts with UK resident beneficiaries. In this second instalment, we focus on the changes to the remittance basis and transitional reliefs for non-UK domiciled individuals, set to take effect from 6 April 2025. These reforms mark a move away from domicile-based taxation towards a more residence-based system…

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Grunberg & Co broke the news in on Thursday, April 3, 2025.
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