Cross-border estate and offshore trust disputes

We have significant experience in advising on and acting in claims to contest a will involving cross-border issues and foreign jurisdictions.

In a recent case, we acted for a widower in relation to claims under the Inheritance (Provision for Family and Dependants) Act 1975 and to set aside a will on the grounds of lack of capacity and lack of knowledge and approval.

The case involved dealing with assets in Switzerland, France, Austria, Jersey and England as well as issues of forced heirship, matrimonial property regimes and relevant tax treaties.

The grant of probate was originally extracted on the basis that the deceased had died domiciled in Switzerland, potentially excluding the husband from bringing a claim under the Inheritance (Provision for Family and Dependants) Act 1975. 

We were able to argue that the deceased died domiciled in England and Wales, therefore enabling our client to pursue his claims, achieve a successful outcome and gain control of the family assets.

Roman Kubiak as advised the beneficiaries of a discretionary trust based in Jersey, the assets of which included commercial property and family businesses, estimated to be worth £120m. The dispute involved:

• a claim for an inventory and account;
• undue influence in relation to letters of wishes prepared by the settlor;
• challenging the actions of various parties to the trust, including the protector and co-directors; and
• advising in relation to the validity of various transfer made into trust.

Following mediation and a number of board meetings, we were able to resolve the trust dispute.

Roman Kubiak acted for the beneficiaries of a discretionary trust which had, at various times, altered its proper law between England and Wales and Jersey in relation to claims:

• to remove the trustees;
• for breach of trust; and
• pursuing a complaint to the Channel Islands Financial Ombudsman.

The main asset of the trust was a property in the heart of London valued at £10m.

We were able to conclude matters on terms which ensured the effective running of the trust.

We represented the executors of a complex estate, which included a portfolio of assets such as a will trust from the deceased’s wife, various investments and many lifetime gifts which had been made by the deceased. The estate was valued in the region of £6.8m for inheritance tax purposes, with an additional £920,000 in gifts treated as normal payments from surplus income.

The initial challenge was navigating the tax implications surrounding the lifetime gifts made by the deceased in the seven years prior to his death. We needed to analyse the gifts and advise the executors on which would qualify as gifts out of surplus income and therefore be exempt from inheritance tax. Additionally, there was a significant property held in Ireland and an Approved Retirement Fund (ARF), both of which required strategic tax planning.

Through meticulous review and discussions with the executors, we identified £920,000 of gifts that fell outside of inheritance tax, saving the estate £368,000 of inheritance tax.

We also successfully argued for the ARF to be exempt from inheritance tax, removing its £672,000 value from the estate and saving an additional £268,750 of Inheritance tax.

We also advised on the subsequent sale of investments, carefully managing capital gains tax considerations, and worked with HMRC to utilise our clients’ available allowances and claim for repayment of inheritance tax.  Our expertise in private wealth disputes and tax mitigation resulted in substantial savings for the beneficiaries of the deceased’s estate.

Roman Kubiak has been advising the executor of an estate in relation to a dispute of a trust based in Gibraltar.

Yes. We offer a free 20 minute telephone consultation.

In many cases we’re able to offer a range of flexible pricing options including “no win, no fee” agreements, fixed fees and deferred payment arrangements depending on each case.

Some cases may also be suitable for “After the Event” insurance funding which provide cover for the cost of disbursements such as court and expert fees as well as protecting you from any potential adverse costs order.

Each case is unique and so how quickly your case might be resolved depends on the particular circumstances. However, with one of the largest specialist teams in the UK with over significant experience in cross-border estate and offshore trust disputes, and with recognised leaders in the field, you can rest assured that your case is in good hands and that we’ll work with you to resolve your claim as quickly as possible.

Time limits vary depending on the specific type of case and the key is generally to act fast particularly if you need to safeguard assets.

If you are facing a potential cross-border estate or offshore trust dispute then contact our team today for a free, no-obligation consultation.

Our size and experience means that we’re able to act quickly and effectively.