The Government has now launched its consultation on the design and delivery of the HVCTS, running from 19 May 2026 to 14 July 2026. The consultation is inviting views from local government, homeowners, tax experts, legal professionals and the wider
More about New High Value Council Tax Surcharge: consultation reveals how the regime could workNot a day goes by without some shift in the UK economic landscape. Against a backdrop of continual tax reform, evolving regulation, and an ever-present political undercurrent, stability can often feel elusive. As we look ahead to the remainder of
More about Globally Speaking – June 2026From 6 April 2027, many unused pension funds and pension death benefits under registered pension schemes will be brought into a deceased person’s estate for inheritance tax (“IHT”) purposes. This marks a significant shift – for years, pensions have been
More about Planning for major change: relevant unused pension funds and pension death benefits will become subject to inheritance tax from 6 April 2027For internationally mobile individuals, the UK’s post-6 April 2025 tax landscape requires careful forward planning. Two milestones will often be particularly significant: the end of the four-year period under the foreign income and gains (FIG) regime for recent arrivers; and
More about International mobility and UK tax: planning for two critical milestonesTrust Registration Service Under the current framework, a non UK trust is generally required to register on the TRS only in limited circumstances. These include where the trust directly acquires UK land on or after 6 October 2020, incurs a
More about Update on the UK’s Trust Registration Service and Register of Overseas EntitiesThe 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 UKKEY TAKEAWAYS New rules will require disclosure of contractual control agreements over land. A wide range of development-related rights will be caught. Key details must be submitted to the Land Registry within strict deadlines. Information will become publicly accessible, increasing
More about New transparency requirements for Contractual Control AgreementsThe 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 2026KEY TAKEAWAYS Legislation banning UORRs is now in place, with commencement expected in 2027 or 2028. The ban will not apply to existing leases, subject to important exceptions. A retrospective element applies to certain tenancy renewal arrangements entered into on
More about Upwards-only rent reviews – preparing for a fundamental change