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Tax Planning

Tax Planning

UK Inheritance Tax on Overseas Property and Assets

Owning property abroad doesn't exempt it from UK IHT. For UK-domiciled individuals, overseas assets are fully within the IHT net — with no treaty protection in most countries.

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Tax Planning

IHT Nil Rate Bands: How to Maximise Your Inheritance Tax Exemptions

The UK nil rate band and residence nil rate band together give married couples potential IHT thresholds of up to £1 million — but the rules are complex, especially the residence NRB taper and transferability provisions. This guide explains how to make the most of these exemptions.

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Tax Planning

Using IHT Annual Exemptions: A Practical Gifting Guide

The UK's IHT annual exemptions allow you to give away money completely free of inheritance tax — yet many people never use them. This guide explains every exemption available, how to combine them, and why a systematic gifting programme can save your family tens of thousands of pounds.

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Tax Planning

UK Holding Company Structures: A Guide for International Business Owners

How UK holding company structures work: group relief, the dividend exemption, participation exemption on share disposals, offshore holding alternatives, and using holdcos for inheritance planning.

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Tax Planning

HMRC Worldwide Disclosure Facility: A Guide for Offshore Account Holders

What the HMRC Worldwide Disclosure Facility covers, who should use it, how voluntary disclosure reduces penalties, when Code of Practice 9 applies, and why professional advice is essential before making any disclosure.

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Tax Planning

HMRC Disclosure Facilities: Worldwide Disclosure Facility Guide

The Worldwide Disclosure Facility allows individuals with undisclosed UK tax liabilities arising from offshore matters to come forward voluntarily and reduce their penalties — this guide explains how it works.

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Tax Planning

HMRC Self-Assessment: Deadlines, Penalties and Complete Guide for 2026

Who needs to file a UK Self-Assessment tax return, what the key deadlines are, how penalties are calculated for late filing and payment, and how to manage your payments on account correctly.

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Tax Planning

How to Claim Back UK Tax as a Non-Resident

UK tax is often withheld at source from pension payments, property income, and dividends — even when a double tax treaty gives you the right to receive them gross or at a reduced rate. Here is how to reclaim it.

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Tax Planning

HMRC Residence Enquiries: What Triggers Them and How to Respond

Understanding what prompts HMRC to open a formal enquiry into your UK residence status, and how to defend your position effectively.

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Tax Planning

HMRC's Requirement to Correct (RTC): The Final Deadline and Its Legacy

The Requirement to Correct deadline of 30 September 2018 created a new tier of 'failure to correct' penalties for undisclosed offshore liabilities — understanding its legacy is essential for anyone with historical offshore tax issues.

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Tax Planning

Non-Resident Landlord Scheme: HMRC Rules Explained

A detailed explanation of how HMRC's Non-Resident Landlord Scheme works, who it applies to, how to apply for gross payment, and how to manage the resulting UK tax obligations.

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Tax Planning

How Double Taxation Agreements Work: A Guide for Internationally Mobile Individuals

Double taxation agreements prevent the same income being taxed twice in two countries. For internationally mobile individuals, the DTA determines where you pay tax on employment income, investment returns, pensions, and property gains — and what happens when you are tax-resident in both countries simultaneously.

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Tax Planning

Offshore Tax Planning: Separating Legitimate Strategy from Avoidance

Offshore tax planning is a legitimate discipline — but the line between proper planning and avoidance is real and consequential. Here is how to understand the difference in 2026.

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Tax Planning

Gifting Property to Children: CGT, SDLT, and IHT Considerations

A thorough guide to the tax consequences of gifting property to children in the UK: capital gains tax on disposal, SDLT where a mortgage is assumed, IHT and the seven-year rule, the reservation of benefit trap, and how to structure the transfer correctly.

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Tax Planning

FATCA and FBAR Compliance Guide for US Expats

A detailed guide to FATCA and FBAR reporting obligations for US citizens and green-card holders living abroad, including deadlines, penalties, and planning strategies.

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Tax Planning

Family Investment Companies: A Complete Guide for HNW Families

A Family Investment Company (FIC) uses the corporate tax wrapper to hold family investments, pass wealth to children tax-efficiently, and retain control. Here is how they work — including the post-October 2024 Budget recalculation and why HMRC has been watching FICs closely.

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Tax Planning

Family Investment Companies: FIC Structures for HNW Families

How Family Investment Companies work, their tax and succession planning advantages, the risks to be aware of, and when a FIC is the right structure for internationally mobile HNW families.

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Tax Planning

UK Tax Returns for Expats: When You Must File and How to Do It Right

Leaving the UK does not end your UK tax obligations. Many expats still need to file Self Assessment returns — and the penalties for late filing are severe. Here is a complete guide to UK tax compliance from abroad.

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Tax Planning

Remittance Planning for Non-Domiciles: Legacy Rules and the Post-April 2025 FIG Regime

The remittance basis was abolished from April 2025 and replaced with the Foreign Income and Gains (FIG) regime. We explain what this means, what the transitional measures preserve, and how mixed fund and remittance planning worked under the old rules.

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Tax Planning

Exit Taxation: Tax Charges When Leaving Your Home Country

A country-by-country guide to exit taxes — the charges many countries impose when residents emigrate — and how to plan around them to minimise unnecessary tax on departure.

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Tax Planning

Estate Planning for British Nationals Living Abroad

Even if you have lived abroad for decades, you may still face UK inheritance tax on your worldwide estate. Estate planning is the most commonly neglected area of expat financial planning — and the most expensive mistake to leave uncorrected.

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Tax Planning

Estate Freezing for IHT Planning: FICs, Loan Trusts, and Preference Shares

Estate freezing locks the value of your estate for IHT purposes at today's figure, allowing future growth to accrue outside the estate. This guide explains the main techniques — Family Investment Companies, loan trusts, and preference share structures — and how they compare.

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Tax Planning

Business Asset Disposal Relief (BADR): The Complete Guide for 2026

Business Asset Disposal Relief (formerly Entrepreneurs' Relief) gives qualifying business owners a reduced CGT rate on gains up to the £1m lifetime limit. This guide covers the qualifying conditions, common pitfalls, interaction with dilution, and planning strategies to protect your entitlement.

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Tax Planning

Entrepreneur's Relief and Business Asset Disposal Relief for Expats

How Business Asset Disposal Relief (formerly Entrepreneur's Relief) works for UK nationals living abroad, the qualifying conditions, non-residence complications, and planning opportunities.

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