The word “Shari’ah” sparks curiosity and sometimes misconceptions. Shari’ah is a comprehensive system of ethics, law and guidance in Islam. This article focuses on one of these laws: the Islamic law of inheritance, and how to comply with these laws
More about Shari’ah, and an introduction to Islamic inheritance lawWelcome to the May 2025 edition of Globally Speaking, our international e-bulletin for private client, family office, and trustee clients and contacts. As the global private wealth landscape continues to evolve, this issue explores the shifting tax, legal, and geopolitical dynamics
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On 6 April 2025, significant changes to the UK tax regime for non-UK domiciled individuals (“non-doms“) and future arrivers into the UK took effect. These reforms were initially announced by the Conservative government in March 2024 but were confirmed, extended
More about Reforms to the UK taxation of individuals and their wealth structures: A summaryThe non-dom reforms first announced in the UK Spring Budget 2024 have since been the subject of intense scrutiny, but not so heavily publicised is the planning opportunity these reforms offer to US persons (a term which includes both US
More about Will the UK trump the US following the April 2025 non-dom reforms?Welcome to the March 2025 edition of In Trust. In this edition, we take a look at some key updates affecting private clients and their estate planning. The Chancellor Rachel Reeves today (26 March 2025) delivered the government’s Spring Statement,
More about In Trust – March 2025Welcome to the March 2025 issue of our international e-bulletin for private client, family office, and trustee clients and contacts. It’s been a busy start to the year, in anticipation of the upcoming changes to the taxation of non-UK domiciled
More about Globally Speaking March 2025The Register of Overseas Entities (“ROE”) is a UK government record of overseas entities that hold qualifying estates in UK land. Reportable entities are required to register with the UK Registrar of Companies (via Companies House) and to disclose information
More about The register of overseas entities: Widened protection regime and the public disclosure of trust informationOn 27 February 2025, HM Revenue & Customs released a consultation (“Consultation“) on the reforms to inheritance tax (“IHT“), business property relief (“BPR“) and agricultural property relief (“APR“) that the Chancellor Rachel Reeves had originally proposed in the Autumn 2024 Budget
More about Government confirms IHT reforms: What farmers and business owners need to knowUsufructs are a common form of ownership in many countries. They allow a person to occupy a property and receive income, usually for their lifetime. Another person has a right to receive the property after the first interest ends. Names
More about New development – First decision involving usufructs and inheritance taxIn England and Wales, in line with most common law jurisdictions, there is testamentary freedom. Put simply, this means that a testator can leave their worldly assets to whomever they want. In the coming decades, it is predicted that there
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