The article explains how the TRF was designed as a relatively straightforward and generous mechanism to allow taxpayers to bring foreign income and gains into the UK without the complexity of the previous remittance basis rules. Despite this, uptake has
More about Partner authors article on the limited uptake of the temporary repatriation facilityThe article considers the responsibilities of personal representatives, including the need to identify, secure and ultimately distribute items in line with the will or applicable estate rules. Caroline highlights that, while family members may understandably wish to be involved, responsibility
More about Private Client Partner quoted in The Telegraph on managing possessions after deathThe article explores the significant changes to the taxation of trusts that took effect from April 2025, including the move to a residence‑based inheritance tax regime. While the introduction of a £5m cap on relevant property charges offers some relief
More about Partner and Senior Associate co-author article on IHT cap for excluded property trustsThe piece explores shifting motivations behind the ownership of luxury assets, from legacy and identity to enjoyment, lifestyle and use, and how these assets are becoming more formally integrated into wider wealth, succession and estate planning being undertaken by UHNW
More about Partners quoted on family offices’ growing focus on luxury assetsAs the art market continues to grow in complexity, the piece looks at why art lawyers are now regarded as an important part of supporting collectors, artists and their advisers. The article reflects on how legal expertise can help clients
More about Art & Luxury Partner quoted on the growing role of art lawyersThe judgment highlights the significant legal, emotional and safeguarding risks that can arise where conception takes place through unregulated arrangements, and the importance of understanding how family law and wider protections apply in modern family structures. Commenting on the decision,
More about Family Partner quoted on recent Family Court decisionHetty brings more than 30 years’ experience advising high net worth and ultra‑high net worth individuals on complex family matters. Her practice spans all aspects of relationship breakdown, including divorce and separation, financial remedy proceedings, pre‑ and post‑nuptial agreements and
More about Wedlake Bell continues strategic growth with senior hire and partner promotionsThe awards are based on the extensive independent research conducted for the Chambers High Net Worth Guide 2026 and recognise outstanding legal achievements, strategic growth, innovation and excellence in client service. These shortlists reflect the firm’s deep expertise and market
More about Wedlake Bell shortlisted for two Chambers High Net Worth Awards 2026