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 planningRecent 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 giftsThe 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 2026At a time when families are understandably focused on safety and stability, it is easy to overlook how quickly UK tax residence can be triggered and how an unplanned return to the UK can have significant tax consequences if not
More about British expatriates returning to the UK from the Gulf: key tax and residency considerationsFrom 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 laterThe Chancellor’s recent UK Spring Statement reaffirmed her commitment to the government’s economic strategy and, crucially for private clients, did not contain any further adjustments to the reforms originally outlined in the 2024 and 2025 Autumn Budgets which are due
More about In Trust – March 2026