Offshore

This article examines recent UK legal developments affecting estate planning and trust structures, including landmark court decisions on trust registration and HMRC challenges, expanded reporting requirements for overseas entities and trusts, and significant changes to Agricultural and Business Property Relief allowances that impact wealth preservation strategies.

When a marriage ends and wealth extends beyond UK borders, questions arise about how overseas assets will be treated in divorce proceedings. From holiday homes and international investment portfolios to offshore bank accounts and foreign business interests, understanding disclosure obligations, jurisdiction issues and enforcement challenges becomes essential for protecting your financial position.

The Trump Administration has revitalized federal financing programs with renewed urgency, particularly through the Department of Energy's Office of Energy Dominance Financing (EDF). With recent major announcements including a $17.5 billion commitment for nuclear reactors and comprehensive new guidance issued in May 2026, EDF presents significant opportunities for companies seeking debt financing for energy and critical minerals projects that align with administration priorities across nuclear, advanced geot

On 30 July 2026, Bill of Law n° 8814 (“Bill of Law”) was introduced to the Luxembourg Parliament with a view to amending the law of 12 July 2013 on alternative investment fund managers, as amended (“AIFM Law”).