Increasing Numbers of “De-envelopings” Set to Continue

This bulletin is an update to our previous circular dated 25 October 2016 as regards the UK government’s previous confirmation that non-doms who hold residential property via an offshore company will be subject to inheritance tax from 6 April 2017. In light of this change to inheritance tax for non-doms, we were actively assisting clients de-envelope their UK residential properties prior to this deadline.


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Matt SandersGroup PartnerT +44 (0)1481 748

Robert DobbynPartnerT +44 (0) 1534 700

John O'DriscollPartnerT +44 (0)20 7220 4987john.o'
Paul GossSenior AssociateT +44 (0)20 7220