UK beneficiaries from US will
 

I checked the existing forums but only found responses from 2008 so hope I am not being redundant with my questions. I am a British citizen, planning on leaving bequests in my will to friends and family in the UK, all British. Does anyone know the likely tax implications? I am working with a US living trust lawyer but she is not familiar with international law. Thank you!

Re: UK beneficiaries from US will
 

If you are domiciled within the United Kingdom (as it sounds from your question) the transfer during lifetime to a US living trust could trigger an immediate lifetime IHT charge. Transfers on your death to UK beneficiaries could expose them to higher rates of UK tax on stockpiled gains within the trust. Ask your US lawyer to instruct a specialist within the UK.

Re: UK beneficiaries from US will
 

I think the OP is in the US.

Re: UK beneficiaries from US will
 

From a UK tax perspective, simply moving to the US and living in the States on a long-term basis do not become sufficient acts by themselves to remove a domicile of origin that was in one of the nations that constitute the United Kingdom.

Re: UK beneficiaries from US will
 

This document is a little old, but may help with asking the right questions

http://clients.squareeye.net/uploads...109_watson.pdf

Re: UK beneficiaries from US will
 

Thanks for all the responses. It might be worth a consult with a UK lawyer to find out the current regulations.

Re: UK beneficiaries from US will
 

But staying in the US into old age and/or with a degenerative illness, and then dying in the US likely does change his domicile.