Understanding the Temporary Repatriation Facility
The Basics The Government will abolish the remittance basis from 6 April 2025 (read our…
The move from a domicile to a residence test for UK Inheritance Tax
After several hundred years, domicile is being replaced as the main deciding factor when assessing…
The death of the remittance basis
After 225 years, the remittance basis is being scrapped. Find out what will replace…
Major changes to the IHT tax status of offshore trusts
Major changes to the IHT tax status of offshore trusts and other structures will take…
CGT rebasing – Everything you need to know about the new rules
Background to CGT rebasing Capital Gains Tax applies to the increase in value of an…
Business Investment Relief – important changes you need to know
The BIR rules are changing on 6 April 2025. This article looks at the…
Gender recognition and succession – What does English law say?
Background The Supreme Court today (16 April 2025) published its judgement on the definition of…
Taxing Capital Contributions (aka how to make a magical gain)
What are capital contributions If you fund a company in the UK, there are two…
The Temporary Non-Resident Rules – How to avoid the traps
The Temporary Non-Resident rules present a potential trap for the unwary. Let’s face it, very…