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Boyes Turner LLP | United Kingdom | 10 May 2022

Is it a bequest, devise or legacy?

What is a bequest, devise or legacy? A bequest - is a gift of personal property other than land, such as an item of jewellery or a car. A devise - is…
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Forsters LLP | United Kingdom | 7 Apr 2022

Letters of wishes in UK inheritance

Letters of wishes play an important role in respect of trusts and are closely associated with discretionary trusts, whereby trustees are given discretion over which beneficiaries to benefit and whether to benefit them through distributions of income and/or capital. However, any trust should be accompanied by a letter of wishes or other guiding document, so that the trustees have a clear sense......
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Tozers LLP | United Kingdom | 6 Apr 2022

22% of Wills made through legal advisers include charitable bequest

It has been reported that more than 1 in 5 Wills prepared by UK legal advisers (22%) now included a donation to charity. Leaving a bequest to Charity…
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Macfarlanes LLP | United Kingdom | 24 Mar 2022

Spring Statement 2022: key points for private clients

Yesterday, the Chancellor delivered his first Spring Statement since the pandemic, against the backdrop of a cost of living crisis and a turbulent…
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Miura & Partners | Japan | 8 Mar 2022

税務UPDATE Vol.11:財産評価基本通達総則6項~不動産購入を利用した節税スキーム~

不動産購入を利用した節税スキームは、典型的には相当程度高齢となった資産家が、財産評価基本通達(以下「評価通達」といいます。)による評価額と時価のかい離の程度が大きい投資用不動産を、…
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Cordato Partners | Australia | 27 Feb 2022

Is there an inheritance tax in Australia?

There are no inheritance or estate taxes in Australia is the bold statement appearing on the Australian Taxation Office (ATO) website page headed…
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Brodies LLP | United Kingdom | 25 Feb 2022

Recovering IHT on losses after date of death

Inheritance tax ("IHT") is calculated and paid on the value of a person's estate at the date of their death. Families are often concerned about what…
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MME Legal Tax Compliance | France, Switzerland | 10 Jan 2022

French inheritance tax on Swiss properties

Heirs resident in Switzerland of a deceased person who died in France must also pay French inheritance tax on real estate…
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MME Legal Tax Compliance | France, Switzerland | 10 Jan 2022

Französische Erbschaftssteuer auf Schweizer Liegenschaften

In der Schweiz wohnhafte Erben eines in Frankreich verstorbenen Erblassers haben auch für in der Schweiz gelegene Liegenschaften eine franzö…
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Villaraza & Angangco | Philippines | 16 Aug 2021

Donor’s tax on waiver of inheritance: aAGlance at revenue memorandum Circular No. 94-2021

On 10 August 2021, the Bureau of Internal Revenue (“BIR”) released Revenue Memorandum Circular No. 94-2021 (“RMC No. 94-2021”) dated 21 July 2021…
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