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Following the apparent denial of a January 2025 general election by UK Prime Minister Rishi Sunak during a celebratory drinks party last week, 2024 appears to be a busy year for the country’s private wealth sector as the Conservative and Labour parties try to win over hesitant voters. Commenting in an article for eprivateclient, partner Judith Millar discusses the implications this may have on the proposed changes to inheritance tax (IHT).
As many readers will recall, the Economic Crime (Transparency and Enforcement) Act 2022 introduced the Register of Overseas Entities (the RoE). The RoE required any overseas entity that holds property in England and Wales purchased since 1 January 1999 to register with Companies House, providing details of the property’s ultimate beneficial owner.
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