UK inheritance tax changes

Recent reforms in UK inheritance tax laws (IHT) mean the rules are changing significantly — especially for British citizens who have lived in the UK and now live abroad (including in Italy). In this article we explain the key developments and what they could mean for your estate planning. 1. From Domicile to Residence  One

AI in the Legal Profession – Italy and UK perspectives

Artificial Intelligence (AI) is no longer a futuristic concept. It is rapidly reshaping entire industries — and the legal world is no exception. From automating routine tasks to enhancing legal research and improving access to justice, AI in the legal profession is becoming an indispensable tool. In fact, it is becoming harder for lawyers to

New rules – Inheritance tax and gift tax in Italy

New rules came into force in Italy on 1st January 2025 aiming to simplify and clarify inheritance and gift tax and modernize estate planning rules (Decreto legislativo n. 139/2024 amending the Testo unico 346/1990). These rules will apply where a person died resident in Italy or to a person who died leaving property in Italy.

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