Insights & research
Articles from our advisory team
Stamp Duty Land Tax in 2026: Rates, Surcharges, and Planning
SDLT rules changed significantly following the October 2024 Autumn Statement and subsequent Budget. This guide sets out the current rates for residential and non-residential property, the additional dwelling surcharge (now 5%), the non-resident surcharge, and key planning points.
Read article →Property InvestmentStamp Duty Land Tax: A Complete Guide for UK Property Buyers
Stamp Duty Land Tax applies to most UK residential and commercial property purchases. The rate structure is complex, with surcharges for additional properties and non-UK residents adding significant cost. Understanding SDLT is essential before committing to any UK property transaction.
Read article →Property InvestmentSDLT for Overseas Buyers: The 2% Non-Resident Surcharge Explained
Overseas buyers of UK residential property face the standard SDLT rates, the 5% additional dwelling surcharge, AND the 2% non-resident surcharge — potentially stacking to over 19% on the upper price bands. Here is everything you need to know.
Read article →Tax PlanningSDLT Planning and Mitigation: A Practical Guide for Property Investors
Stamp Duty Land Tax planning: mixed-use relief, multiple dwellings relief, partnership transfers, first-time buyer relief, SDLT on divorce, incorporation stamp duty, Scotland (LBTT) and Wales (LTT) differences, and linked transactions.
Read article →Property InvestmentStamp Duty and Property Transfer Taxes: A Global Comparison
A country-by-country comparison of stamp duty and property transfer taxes for international buyers — covering the UK, UAE, Spain, Thailand, Greece, Singapore, and beyond.
Read article →InvestmentsIntroduction to Structured Finance: CDOs, CLOs, and Tranched Credit
Structured finance — the repackaging of cash flows into tranched securities with different risk and return profiles — has a chequered history but a significant present. This guide explains the mechanics, the 2008 crisis lessons, and how today's CLO market differs from its CDO predecessor.
Read article →Tax PlanningSubstance Requirements for Offshore Structures: New Rules Post-BEPS
How the OECD's BEPS project and the global economic substance rules that followed have fundamentally changed the requirements for legitimate offshore corporate structures.
Read article →Wealth ManagementSuccession Planning for Business Owners Living Abroad
How internationally mobile business owners can plan the succession of their business interests across borders — covering IHT, ownership transfer, management succession, and exit planning.
Read article →Wealth ManagementSuccession Planning for Business Owners: Keys to an Orderly Exit
A comprehensive guide to succession planning for business owners — covering exit routes, tax relief, family and management transitions, and the financial planning that ensures wealth survives the sale.
Read article →Wealth ManagementSuccession Planning for Family Business Owners: A Comprehensive Guide
Over 60% of UK family businesses have no succession plan. Without one, the outcome — distressed sale, family conflict, punitive IHT — is largely determined by chance. This guide covers the succession options, the tax planning, and how internationally mobile founders should approach the exit decision.
Read article →Wealth ManagementSuccession Planning for Family Business Owners: A Practical Guide
Passing a family business to the next generation requires careful planning across inheritance tax, capital gains, ownership structures, and family governance. Here is what every business-owning family should consider.
Read article →Wealth ManagementThe Super-Wealthy vs the Mass Affluent: How Wealth Management Differs
A frank look at how wealth management services, products, planning complexity, and adviser relationships differ fundamentally across the wealth spectrum — from the mass affluent to the ultra-high-net-worth.
Read article →Financial PlanningSustainable Retirement: Balancing Income, Inflation and Longevity Risk
The three forces most likely to undermine a retirement income plan are running out of money, inflation eroding purchasing power, and living longer than expected — here is how to address all three.
Read article →Financial PlanningSustainable Withdrawal Rate in Retirement: How Much Can You Safely Spend?
How much of your retirement portfolio can you withdraw each year without running out of money? This guide covers the evidence on sustainable withdrawal rates, UK-specific considerations, sequencing risk, and how to build a resilient retirement income strategy.
Read article →Expat LifeLiving in Switzerland as an Expat: Forfait Taxation and Banking
Switzerland's lump-sum tax regime, world-leading private banking sector, and exceptional quality of life make it one of the most prestigious and financially sophisticated environments for HNW expats — though its costs and entry requirements demand careful advance planning.
Read article →Wealth ManagementSwitzerland for Private Wealth: Banking, Discretion and Tax Treaties
A comprehensive guide to Switzerland as a private wealth centre — covering the banking system, cantonal tax regimes, lump-sum taxation for foreign residents, and the country's extensive treaty network.
Read article →Tax PlanningISAs for the Internationally Mobile: Rules, Restrictions, and Strategies
The UK Individual Savings Account (ISA) is one of the most valuable tax shelters available to UK resident investors. But what happens to your ISA when you move abroad? Can non-residents contribute? And how do overseas tax authorities treat ISA income? Here is the complete picture.
Read article →Tax PlanningInvestment Wrappers Explained: ISA, Pension, Offshore Bond, and GIA Compared
ISA, SIPP, offshore bond, general investment account — these are the main containers available for UK-linked investments. Choosing the right wrapper for your situation, filling them in the right order, and knowing how to draw down from them efficiently can make a significant difference to your long-term after-tax wealth.
Read article →Tax PlanningTax-Efficient Investment Structures for Entrepreneurs After a Business Exit
Selling a business creates a once-in-a-lifetime opportunity to set up a tax-efficient investment structure. The decisions made in the first twelve months after exit have consequences for decades.
Read article →Tax PlanningTax-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.
Read article →Tax PlanningBuilding 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.
Read article →Tax PlanningTax-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.
Read article →Tax PlanningTax-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.
Read article →Tax PlanningUK 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.
Read article →Speak to a Global Investments adviser
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