Earlier this year, the Privy Council issued an important decision in the case of A and others v C and others [2026] UKPC 11. The decision provides helpful clarity on a long standing practical question: what role does a protector
More about Wide or narrow: what role does the protector play in an offshore trust?From 6 April 2025, the remittance basis of taxation was abolished and the “Foreign Income and Gains” or “FIG” regime was introduced. Under the FIG regime, a “new” UK resident pays no UK tax on FIG, even if brought to
More about The Temporary Repatriation Facility (TRF): act now or regret it laterPlease note that this article was published before the non-dom legislation was finalised and brought into force on 6 April 2025. I am planning to move to the UK – how will the UK’s new residence-based tax rules apply to
More about Non-dom reforms: Top tips for arriversIn this “stop press” edition of our Globally Speaking e-bulletin, we provide our initial thoughts on the most highly anticipated Budget in the UK for a generation; the first by a Labour government in fourteen years and more significantly the
More about Globally Speaking: Stop press the Autumn Budget 2024I am planning to move to the UK – how will the new residence-based exemption rules apply to me and is there anything I need to do before moving? It is important to bear in mind that the changes announced
More about Non-dom analysis: Pre-arrivalThe law governing Wills in England and Wales is almost 200 years old. It is therefore unsurprising that the Law Commission has been consulting on proposed reforms. Its Wills project (paused in 2019) was picked up again in 2022, with
More about Time for change: Modernising the UK law on wills