i-law

Trusts and Estates

When is property held in offshore settlements subject to the relevant property regime?

Accuro Trust (Switzerland) SA v Revenue and Customs [2025] UKFTT 464 (TC)

This article falls into two parts. The first deals with the First-tier Tribunal (FTT) Tax Chamber's recent decision in Accuro Trust (Switzerland) SA v Revenue and Customs [2025] UKFTT 464 (TC). The case considers the legislation in place prior to Finance Act 2025 relating to when property held in an offshore trust is excluded property.

The rest of this document is only available to i-law.com online subscribers.

If you are already a subscriber, click Log In button.

Copyright © 2025 Maritime Insights & Intelligence Limited. Maritime Insights & Intelligence Limited is registered in England and Wales with company number 13831625 and address 5th Floor, 10 St Bride Street, London, EC4A 4AD, United Kingdom. Lloyd's List Intelligence is a trading name of Maritime Insights & Intelligence Limited.

Lloyd's is the registered trademark of the Society Incorporated by the Lloyd's Act 1871 by the name of Lloyd's.