Wills: Offshore Investments – A Case Update

Published October 28, 2016 in Expatriate wills, Wealth management

THE ROYAL SOCIETY V ROBINSON EWHC 3442 (Ch) 1. THE TAKE-AWAY The international community does not always get that “the United Kingdom” is a country comprised of Great Britain (which is comprised of England & Wales and Scotland) and Northern Ireland. These are not synonyms. As an international lawyer, I can say with experience that people talk commonly of “British law”, or even “United Kingdom law”, although there...


International Estate Planning: Making Reasonable Provision for Immediate Family in your Will – A Case Update

Published October 25, 2016 in Expatriate wills, Wills and probate

ILOTT V MITSON (2015 EWCA Civ 797) 1. BACKGROUND AND TAKE-AWAY Generally, under English law, as with many Anglo-Saxon type jurisdictions, we can pass our whole estate to anyone we like, in any proportions we like, and subject to any conditions we like. In legalese, there is freedom of disposition over the whole estate. This is quite helpful for estate planners. This is contrasted with a Civil law-type jurisdiction,...


Tax domicile: Where do you vote?

Published December 9, 2014 in Prague life

British tax domicile A domicile, under English tax law, broadly refers to the country in which a person resides, having an intention to reside there permanently, or at least indefinitely. Generally speaking, British nationals have a British domicile as their default. The United Kingdom’s inheritance tax is charged to United Kingdom domiciles at a rate of 40% on the entire worldwide estate.  I have written before on the difficulties of...


I’m a celebrity, get me a will: Too fast, too furious

Paul Walker:  Family man dfirecop / Foter / CC BY-ND In January 2014, actor, Paul Walker (star of the “Fast and Furious” films) died in a tragic car accident at the age of 40. Mr Walker left behind an estate worth an estimated USD 25 million, for which he drafted a will in 2001. The will left Mr Walker’s only daughter, aged 15, as the sole beneficiary and also...


I’m a celebrity, get me a will: Wine Ledgers

Another installment of celebs and their succession stories from the press. Keep it up to date:  Heath Ledger NicoPadilla / Foter / CC BY-NC-ND Heath Ledger signed a will in 2003, leaving everything to his parents and 3 sisters.  So far so good.  Two years later his daughter, Matilda, was born. At the time of Heath Leadger’s death in 2008, Matilda was left out of the will, leaving her...