Please note that this article was published before the non-dom legislation was finalised and brought into force on 6 April 2025. Are offshore trusts still efficient for UK tax purposes? The Autumn Budget on 30 October 2024 included confirmation of
More about Non-dom reforms: Let’s talk about trustsPlease 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. I am UK resident but non-UK domiciled (“non-dom”) and have been in the UK for longer than ten years.
More about Non-dom reforms: To stay or to go?Please note that this article was published before the non-dom legislation was finalised and brought into force on 6 April 2025. I have been UK resident for longer than four years, and am claiming the remittance basis. What should I
More about Non-dom reforms: The four-year itchPlease note that this article was published before the non-dom legislation was finalised and brought into force on 6 April 2025. I am a recent arriver in the UK. Will the new non-dom tax regime apply to me? The Chancellor
More about Non-dom reforms: The first four yearsWelcome to a special issue of our international e-bulletin for private client, family office and trustee clients and contacts. Now that the dust has settled on the Autumn Budget announcements made on 30 October 2024, we take a more in-depth
More about Globally Speaking (Winter 2024): Welcome from the editorsPlease 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 arriversPARLIAMENT Effective Date Effect Bills (and Acts not yet in force) Finance Bill 2024 – 2025 In House of Commons, due to be enacted by 5.4.25 Changes to treatment of transfers to QPOPS in EEA and conditions for QROPS in
More about Part 5 – Pensions ready reckoner December 2024At the Autumn Budget on 30 October 2024 the Chancellor produced at least one rabbit out of the hat: on a member’s death, any unused pension funds and death benefits will be subject to inheritance tax (IHT) from 6 April
More about Part 4 – Pensions and inheritance tax: Uneasy bedfellows?The Chancellor, Rachel Reeves, delivered her highly anticipated first Mansion House speech to city leaders on 14 November 2024. Whilst her speech touched on a broad range of financial services policy, it was her announcements on pensions that drew the
More about Part 3 – The Mansion House speech: Unlocking pension fund investment and driving economic growth