The United States continues to impose estate tax on specific “US situs” assets held by non-resident, non-citizen individuals (non-US individuals) at death. While the core framework of these rules remains largely unchanged, several important legal, procedural, and practical developments in 2025 mean that international investors should revisit their exposure to US estate tax and planning strategies.

London has long held a particular appeal for Americans. Despite political shifts, tax reform, and global uncertainty, the city continues to attract entrepreneurs, senior executives, families, and retirees who value its international outlook, cultural depth, education system, and familiarity of language.

From our vantage point, advising Americans living in the UK, there is certainly no shortage of demand. And as long as the US maintains citizenship-based taxation, Americans abroad will continue to need specialized, cross-border advice. That need has not diminished, and if anything, it has become more prevalent.