The tragic case of Read v Hoarean & Anor [2024] EWCH 3274 (Ch) has highlighted that the law governing the disposition of loved ones remains is inconclusive and unfit for modern needs. The Law Commission is currently reviewing this area
More about Funeral arrangements and disposition of remains: A need for reform?Starting life as a market trader, Balvinder Shergill went on to run a number of companies, mostly in the furniture business. Two of his early companies used the trading style Houghton Furnishing. After they stopped doing business, Mr Shergill went
More about Stacks Furnishing Ltd v ShergillPlease note that this article was published before the non-dom legislation was finalised and brought into force on 6 April 2025. How are the Inheritance tax (“IHT”) rules changing? The Labour government confirmed in its Autumn Budget on 30 October
More about Non-dom reforms: The inheritance tax need-to-knowsPlease 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 arrivers