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)
Oliver Marre
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.