The UK has completed a significant shift in its immigration system, replacing physical residence permits and passport endorsements with a fully digital model centred on electronic visa records, known as eVisas. Overseas nationals living in the UK or applying for
More about Goodbye cards, hello codes: the shift to UK eVisas explainedLimited Liability Companies are common vehicles used for investing in the US. They are often seen as necessary for non-tax reasons, such as providing protection from the relatively litigious legal landscape in the US. For example, we understand that they
More about Potential changes to the taxation of Limited Liability Companies in the UKThe reforms to Agricultural Property Relief (APR) and Business Property Relief (BPR) are now in force, fundamentally changing the inheritance tax (IHT) treatment of certain business and agricultural assets. With 100% relief now effectively capped at £2.5 million, tax planning
More about In Trust – May 2026What is a FIC? Broadly, a FIC is a bespoke private company which is usually set up to hold and invest assets as part of a long-term estate and succession plan. Due to the Inheritance Tax (IHT) restrictions on the
More about Family Investment Companies: a practical tool for long-term wealth planningFailure to comply with RFR can invalidate the transaction, expose trustees to criminal prosecution, and create personal liability risks that cannot be avoided by good intentions or delegation. Breaches cannot be remedied retrospectively. What is the Right of First Refusal?
More about The Right of First Refusal: what trustees must do before disposing of a freeholdRecent coverage of the Terminally Ill Adults (End of Life) Bill has reignited conversations about planning for the possibility of future incapacity, and the relationship between advance decisions and Health and Welfare Lasting Powers of Attorney (LPAs) is a frequent
More about Planning ahead: advance decisions and Lasting Powers of AttorneyThe restriction of the charity exemption for Inheritance Tax (IHT) was announced in the 2025 Autumn Budget and introduced in the Finance Act 2026. The new rules apply to deaths occurring on or after 6 April 2026, and for lifetime
More about Changes to Inheritance Tax (IHT) relief on charitable giftsMarriage, cohabitation and joint property ownership each carry distinct legal and financial consequences, and it is vital to think carefully about these issues from the outset. Deliberate conversations and choices can help provide clarity, manage expectations and reduce uncertainty if
More about Protecting family wealth across relationshipsThis is called The Resolution Together model, which was developed by Resolution, a community of family justice professionals who work with families and individuals to resolve issues in a constructive way. Why Resolution Together? For many couples, the appeal is
More about For those who want a calmer divorce – the Resolution Together modelThe international private client landscape continues to shift, shaped by geopolitical uncertainty, political change and increasingly divergent tax and regulatory regimes. Some internationally mobile families may find themselves outside the jurisdictions they originally expected to be living in, prompting a
More about Globally Speaking – April 2026