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Tax Planning

Tax Planning

UK Capital Gains Tax on Cryptocurrency for Non-Residents

UK non-residents are generally not liable for UK CGT on cryptocurrency disposals, but the position is nuanced — HMRC's guidance and the situs of crypto assets create important uncertainties.

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Tax Planning

UK Capital Gains Tax: Rates, Exemptions, and Planning for International Investors

UK Capital Gains Tax affects UK residents and non-residents alike on UK assets. This guide covers current rates following the October 2024 Budget changes, the non-resident CGT rules, and the key planning strategies for internationally mobile investors.

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Tax Planning

UK Capital Gains Tax for Non-Residents: A Complete Guide

A comprehensive guide to how UK capital gains tax applies to non-residents, covering property, shares, and key planning considerations for internationally mobile investors.

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Tax Planning

The 2025 Budget and Its Impact on Wealth: What High Net Worth Individuals Need to Know

How the October 2024/spring 2025 Budget changes affect HNW individuals: pensions brought into IHT from April 2027, APR/BPR caps, the FIG regime for non-doms, CGT residential rate changes, the income tax freeze, and what wealth managers are recommending.

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Tax Planning

UK Budget 2025: What Changed for British Expats and Internationally Mobile Individuals

Rachel Reeves's October 2024 Budget introduced the most significant package of UK tax changes in over a decade. Here is what changed and what it means for internationally mobile individuals.

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Tax Planning

The Autumn Budget 2024: Impact on HNW and Internationally Mobile Individuals

The October 2024 Autumn Budget was the most significant redistribution of the UK tax burden in a generation. For HNW individuals, business owners, and investors, the changes to CGT, pension IHT, Business Property Relief, and employer NI required an immediate review of financial planning structures.

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Tax Planning

Trust vs Direct Gift: Which Is Best for Passing Wealth to Children?

Should you give wealth directly to children or use a trust? Each approach has different tax, control, and timing implications. Here is a structured comparison.

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Tax Planning

Types of Trust in UK Law: Discretionary, Bare, Interest in Possession, and Accumulation

A practical guide to the main types of trust used in UK estate and tax planning: how bare trusts, discretionary trusts, interest in possession trusts, and accumulation trusts work, and when each is appropriate.

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Tax Planning

Deed of Variation: Redirecting an Inheritance to Save Tax and Correct Unfair Wills

A Deed of Variation allows beneficiaries to redirect inherited assets within two years of death, as though the deceased had made the change themselves. This guide covers when, why, and how to use one.

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Tax Planning

Transfer Pricing and Tax Risks for International Business Owners

Internationally mobile business owners with companies in multiple jurisdictions face growing scrutiny from HMRC and other tax authorities over related-party transactions. Understanding transfer pricing rules, BEPS, and DAC6 is no longer optional.

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Tax Planning

Transfer Pricing for Internationally Operating Family Businesses

A practical guide to transfer pricing rules for family-owned businesses operating across borders — how the arm's length principle works, documentation requirements, and the key risks for private groups.

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Tax Planning

Tax Planning Before Leaving the UK: What to Do in the Final Years of UK Residency

The years leading up to a planned departure from the UK are among the most tax-sensitive of your financial life. This guide covers what to do — and what not to miss — before you leave.

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Tax Planning

Tax Planning Before You Move Abroad: Key Steps to Take

The tax year before you emigrate offers significant planning opportunities — and some important traps to avoid. Here is what to address before you go.

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Tax Planning

UK Tax on Foreign Dividends: A Practical Guide

How UK residents are taxed on foreign dividends: the £500 dividend allowance, self-assessment declaration, foreign tax credit, withholding tax reclaim procedures for US and French dividends, and ETF reporting fund status.

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Tax Planning

The Temporary Repatriation Facility: A Practical Guide for Former Non-Doms

The Temporary Repatriation Facility gives former remittance-basis users a limited window to bring historic offshore income and gains to the UK at a reduced tax rate. Here is what you need to know before the window closes.

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Tax Planning

Temporary Non-Residence Rules: Anti-Avoidance Traps for Expats

If you leave the UK and return within five years, certain income and gains realised during your absence can be taxed in the UK when you come back — the temporary non-residence rules explained.

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Tax Planning

Tax Residency Rules Around the World: A Comparative Guide

Most people think of the 183-day rule as the universal answer to tax residency questions. It is not. This comparative guide explains how the UK, USA, and dozens of other countries actually determine tax residency — and the CRS era that makes getting it wrong increasingly expensive.

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Tax Planning

Tax-Efficient Charitable Giving: A Guide for UK Taxpayers and Expats

Structuring charitable donations correctly can significantly increase the impact of your giving while reducing your UK tax bill. This guide covers Gift Aid, asset gifts, offshore structures, and legacy planning for UK-connected donors.

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Tax Planning

Year-End UK Tax Planning Checklist for Taxpayers Abroad

The 5 April deadline is unforgiving. For UK taxpayers living abroad, an annual review of year-end tax planning actions can save thousands — from ISA deadlines to pension carry-forward, CGT planning, and non-dom transitional elections.

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Tax Planning

Tax Planning Through a Limited Company for Contractors and Consultants

A comprehensive guide to the tax advantages of operating through a personal service company, covering optimal salary and dividend strategies, IR35, pension contributions, and Relevant Life Plans for contractors and consultants.

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Tax Planning

Tax-Loss Harvesting for International Investors: A Practical Guide

Tax-loss harvesting can generate meaningful after-tax returns for globally mobile investors — but the strategy must be adapted carefully for cross-border tax rules and changing residency.

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Tax Planning

Tax-Loss Harvesting for International Investors: Offsetting Gains Efficiently

Tax-loss harvesting — deliberately realising losses to offset taxable gains — can meaningfully improve after-tax investment returns, but requires careful navigation of wash-sale rules and cross-border complications.

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Tax Planning

Building a Tax-Efficient Income in Retirement

Getting the sequence and mix of retirement income wrong can cost tens of thousands in unnecessary tax over a lifetime. Here's how to draw down smartly.

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Tax Planning

Tax-Efficient Pension Drawdown for Expats: Sequencing Withdrawals Across Wrappers

For expats with assets spread across multiple tax wrappers and jurisdictions, the order and timing of withdrawals can make a substantial difference to the lifetime tax bill.

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