Against a backdrop of global political and economic uncertainty, and despite significant recent changes to the UK’s tax regime for individuals, the UK remains an attractive and comparatively stable destination for internationally mobile Americans. This summary highlights the principal UK
More about Stars, stripes and sterling: a tax guide for Americans in the UKThe ROE Since 31 January 2023, overseas entities that hold or acquire interests in UK real estate have been required to register with the UK Registrar of Companies (via Companies House) (the Registrar) and to disclose required information about themselves,
More about Public disclosure of trust information: reforms to the ROE and TRS regimes affecting non-UK trustsThe Register of Overseas Entities (“ROE”) is a UK government record of overseas entities that hold qualifying estates in UK land. Reportable entities are required to register with the UK Registrar of Companies (via Companies House) and to disclose information
More about The register of overseas entities: Widened protection regime and the public disclosure of trust informationPlease note that this article was published before the non-dom legislation was finalised and brought into force on 6 April 2025. UK expats potentially stand to benefit from the changes to the taxation of non-UK domiciled individuals originally announced by the Conservative
More about Non-dom reforms: Q&A for UK returners and expatsPlease note that this article was published before the non-dom legislation was finalised and brought into force on 6 April 2025. In this “stop press” edition of our Globally Speaking e-bulletin, we provide an update on how the publication of
More about Government clarifies non-dom policy: What do we know now?I am a British expat living abroad. What should I be thinking about? British expats are typically UK domiciled (“UK dom“) but non-UK resident for UK tax purposes. The extent to which they are likely to be affected by the changes
More about Non-dom analysis: UK returnersHave you filed your 2024 ROE update statement? What do the March 2024 ROE regulations mean for you? If you have real estate in Scotland, are you ready for 1 April 2024? The ROE – one (and a bit) years
More about Update on the register of overseas entities (“ROE”)