United Kingdom – CM T

2025, Cross-border, Trustee, Update

BRP Country Manual Trustee

United Kingdom

UK CM T
UK CM T

SOURCE OF CHANGESANSWERS
  Law/Regulation  No
  New Position of the Authorities  No
  Evolution of Expert’s interpretation  No

BRP has published its latest Country Manual Trustee for

United Kingdom

Regulatory Summary and Behaviour Template

Material changes

Compared to the previous version, the basic approach has not changed – the BT answers remain unchanged.

Non-material changes

There have been minor alterations to some drafting.

Regulatory Summary

With regard to tax issues the wording has not changed, but the UK tax regime is subject to changes from April 2025 as explained in BRP Alert United Kingdom 6/2024 – Changes for Private clients. These changes will lead to revision of the Trustee Manual after April 2025.

There is further information wording on changes to the regulation of estate agents in the UK.

For more information, please contact us: info@brpsa.com

Geneva, March 20th, 2025