Category
Tax Planning
Non-Dom Reform: What Expats Need to Know in 2026
The April 2025 non-dom reform abolished the remittance basis — here is who is affected and what to do.
Read article →Tax PlanningNon-Dom Reform 2025: What Changed and What It Means for You
The remittance basis was abolished in April 2025. Here is a clear explanation of the new regime, who is affected, and the planning strategies that remain.
Read article →Tax PlanningThe FIG Regime: UK Tax Rules for New Arrivals After April 2025
The FIG regime gives new UK arrivals a 4-year window of full relief on overseas income and gains. After that, worldwide taxation applies on the arising basis.
Read article →Tax PlanningNon-Dom Abolition: What Actually Happened in April 2025
The UK's non-domicile tax regime was fundamentally reformed in April 2025. This guide explains exactly what changed, who is affected, and the new rules in plain English — without the jargon.
Read article →Tax PlanningMixed Fund Rules and the Remittance Basis Explained
The mixed fund ordering rules determined how remittances from offshore accounts were taxed under the remittance basis — and the legacy of these rules continues to affect those with historical offshore positions.
Read article →Tax PlanningTax Planning for Employee Share Schemes — EMIs, ESPPs, RSUs, and Options
RSUs vest while you are travelling between tax jurisdictions. EMI options offer BADR-rate CGT (18% from 2026/27). ISOs lose their US advantage when exercised abroad. Share scheme tax is one of the most complex areas for internationally mobile professionals.
Read article →Tax PlanningMalta as a Tax Residence: Programmes, Rates, and What Investors Need to Know
Malta's tax residence programmes explained: the flat 15% remittance-based rate, no inheritance or wealth tax, the Malta Retirement Programme, HNWI scheme, and how the island compares to Cyprus and Portugal.
Read article →Tax PlanningLoan Trusts for IHT Planning: How They Work and When to Use Them
A loan trust allows you to freeze the value of your estate for IHT purposes without making an outright gift. All future investment growth accrues to the trust — outside your estate — while you retain the loan as a debt. This guide explains the mechanics, tax treatment, and practical considerations.
Read article →Tax PlanningA Guide to Lifetime Gifting: Reducing Your IHT Estate While You Are Alive
How to use lifetime gifting strategically to reduce your inheritance tax estate: annual exemptions, potentially exempt transfers, gifts from income, the seven-year rule, taper relief, and avoiding common mistakes.
Read article →Tax PlanningLifetime Gifting Strategies for UK Expats
How UK expats can use lifetime gifting to reduce inheritance tax exposure, which exemptions apply, and the planning considerations for internationally mobile families transferring wealth.
Read article →Tax PlanningLeaving the UK Permanently: Your Complete Tax Guide
A comprehensive checklist for individuals leaving the UK permanently: HMRC P85, establishing non-UK residence under the Statutory Residence Test, pension options, final self-assessment, and the key tax traps to avoid.
Read article →Tax PlanningWhat Happens to Your ISA When You Move Abroad?
When you move abroad and become non-UK resident, you cannot make new ISA contributions — but you can keep your existing ISA and it continues to grow tax-free in the UK. The complication is how your new country of residence treats the ISA's income and gains. Here is what you need to know.
Read article →Tax PlanningInternational Tax Planning: Key Principles for Globally Mobile Individuals
A grounding in the core principles of international tax planning — from residence and domicile to treaty networks and anti-avoidance rules — for individuals who live and invest across borders.
Read article →Tax PlanningInheriting Money from Abroad: UK Tax Rules Explained
Receiving an inheritance from overseas sounds straightforward. In practice, UK tax rules around domicile, long-term resident status, and double tax treaties make it anything but.
Read article →Tax PlanningInheritance Tax Planning for UK Nationals Living Abroad
How UK inheritance tax applies to British nationals who have moved overseas, and the planning strategies available to reduce exposure for internationally mobile families.
Read article →Tax PlanningInheritance Tax on UK Pensions from April 2027: What You Need to Know
The inclusion of pension funds in the IHT estate from April 2027 is one of the most significant pension planning changes in decades. Here is what it means and how to respond.
Read article →Tax PlanningIHT Planning for Non-Domiciled Individuals After April 2025
The abolition of domicile-based IHT from April 2025 creates new urgency for non-doms approaching 10 years of UK residence. Here is what still works — and what has changed.
Read article →Tax PlanningIHT Gifting Rules Explained: PETs, Exempt Transfers, and CLTs
Gifting is one of the most accessible IHT planning tools — but the rules are more complex than many people realise. This guide explains potentially exempt transfers, the full range of annual exemptions, chargeable lifetime transfers, taper relief, gifts with reservation of benefit, and the LIFO ordering rules.
Read article →Tax PlanningIHT Gifting Strategy: How to Reduce Your Inheritance Tax Bill Systematically
Gifting is one of the most effective — and underused — IHT mitigation strategies available to UK individuals. This guide covers every exemption, the seven-year rule, and how to structure a sustainable gifting programme.
Read article →Tax PlanningBusiness Property Relief: The IHT Exemption for Business Owners
A comprehensive guide to Business Property Relief (BPR): how it works, what assets qualify, the 2-year ownership rule, the trading requirement, AIM portfolios, and the significant changes introduced in the Autumn Budget 2024.
Read article →Tax PlanningInheritance Planning for Unmarried Couples: Protecting Your Partner
Unmarried couples have none of the IHT or legal protections of married couples. Without careful planning, a partner can be left with a large tax bill, no right of access to accounts, and no legal standing. Here is what to do.
Read article →Tax PlanningIncome Tax for Employees in 2026: PAYE, Bands, NI and Planning Guide
A comprehensive guide to how UK income tax works for employees in 2026: PAYE, income tax bands and rates, National Insurance changes, tax codes, benefits in kind, and the key planning steps for higher earners.
Read article →Tax PlanningEmergency IHT Planning When Health Is Failing: What Can — and Cannot — Be Done
When a loved one's health is deteriorating, there are still legitimate steps that can reduce the IHT burden on their estate. This guide covers what remains possible, and what does not work, when time is short.
Read article →Tax PlanningUK Inheritance Tax Planning in 2026: What Has Changed and What Still Works
UK IHT in 2026: non-dom reform, the pension IHT change from 2027, the frozen nil-rate band, and planning opportunities that still exist.
Read article →Get personalised insights from our advisory team
Our advisers work with internationally mobile clients on wealth management, tax planning, pensions, and property investment. Tell us what you are working through.