As the Autumn Budget approaches on 26 November, the private client sector is poised for further change amid uncertainty over the UK’s evolving political and economic landscape. Tax reforms affecting UK-based individuals — and potentially those with UK connections —
More about Globally Speaking – October 2025This article outlines the key principles and scenarios affecting the inheritance rights of spouses, children, and parents. Previous articles on this topic include Shari’ah, and an introduction to Islamic inheritance law and Heirs in Islamic law. Shari’a law On the
More about Shares under Islamic InheritanceThe ROE Since 31 January 2023, overseas entities that hold or acquire interests in UK real estate have been required to register with the UK Registrar of Companies (via Companies House) (the Registrar) and to disclose required information about themselves,
More about Public disclosure of trust information: reforms to the ROE and TRS regimes affecting non-UK trustsOn 2 September 2025, the UK Government published draft “Money Laundering and Terrorist Financing (Amendment and Miscellaneous Provision) Regulations 2025” (the Regulations), which included proposed amendments to the rules governing the UK’s Trust Registration Service (TRS). These changes aim to
More about Expansion of the UK Trust Registration Service: implications for non-UK trustsWider context Carried interest is a share of profits from an investment that is paid to investment managers and general partners in private equity, venture capital, or hedge funds. It is a performance fee that is paid out to fund
More about Private equity and carried interest: preparing for the new rules
This article will help you understand your rights, responsibilities, and the process ahead. Do I have to make an application for permission to relocate internationally? If agreement can be reached between you and the parent to be left behind that
More about Relocating with a child internationally
As we move into the second half of the year, the UK’s private wealth landscape remains in flux. With a potential watering down of the “non-dom” tax reforms being quietly floated due to concerns over a potential shortfall in public
More about Globally Speaking July 2025The tax implications vary greatly between personal and corporate ownership, affecting everything from stamp duty land tax (“SDLT“) on purchase, tax on disposal, and inheritance tax (“IHT“) typically chargeable on death. Understanding these differences is crucial for making an informed
More about UK property ownership: Personal vs corporate ownership – what is the tax impact?Heirs in Islamic law are divided into three principal classes which are described below. Qur’anic heirs (Ashabul-Furud) Qur’anic heirs are also called “sharers” and this is the first class of “shareholders” in relation to inherited assets. These heirs possess the
More about Heirs in Islamic lawThe word “Shari’ah” sparks curiosity and sometimes misconceptions. Shari’ah is a comprehensive system of ethics, law and guidance in Islam. This article focuses on one of these laws: the Islamic law of inheritance, and how to comply with these laws
More about Shari’ah, and an introduction to Islamic inheritance law