Insights & research
Articles from our advisory team
UK Corporation Tax in 2026: Rates, Reliefs and Planning for Company Owners
A comprehensive guide to UK corporation tax in 2026: the 19% small profits rate, 25% main rate, marginal relief, associated companies, full expensing, R&D credits, and group loss planning.
Read article →Property InvestmentUK Commercial Property Investment for Private Investors: A Complete Guide
How individual and HNW investors can access UK commercial property — through direct ownership, REITs, funds and co-investment — and what the returns and risks involve.
Read article →Property InvestmentUK Commercial Real Estate Outlook 2026: Offices, Logistics, and REITs
The 2026 outlook for UK commercial real estate: office market stabilisation around hybrid working, retail evolution, logistics and industrial strength, multi-family residential growth, social infrastructure, and listed REIT opportunities.
Read article →Property InvestmentUK Commercial Property Investment for Private Investors
Commercial property offers different risk and return characteristics to residential buy-to-let, with longer leases and tenant-repairing obligations — but also greater complexity and higher minimum entry points.
Read article →Tax PlanningUK 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.
Read article →Tax PlanningUK 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.
Read article →Tax PlanningUK 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.
Read article →Tax PlanningThe 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.
Read article →Tax PlanningUK 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.
Read article →Tax PlanningThe 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.
Read article →Wealth ManagementUHNW Lending: Lombard Loans and Portfolio Financing
Lombard loans and portfolio financing allow UHNW investors to borrow against their investment portfolio — providing liquidity without selling assets, but carrying significant risks if markets fall.
Read article →InvestmentsUCITS ETFs vs US-Listed ETFs: Why International Investors Must Choose Carefully
The difference between a UCITS ETF and its US-listed equivalent is not just regulatory — for international investors, it can mean tens of thousands in avoidable taxes and potential US estate tax exposure.
Read article →ResidencyUAE Golden Visa: The Complete Guide for 2026
The UAE Golden Visa offers 10-year renewable residency through multiple routes. A complete guide to qualifying, the application process, and the tax implications for British expats.
Read article →Expat LifeThe UAE as a Wealth Hub: Zero Tax, Golden Visa and Financial Planning
Why the UAE has become one of the world's leading destinations for HNW individuals, covering zero personal tax, the Golden Visa programme, financial infrastructure, and key planning considerations.
Read article →Wealth ManagementTrusts for Children and Grandchildren: A Practical Guide to Structures and Tax
Trusts remain one of the most powerful tools for passing wealth to the next generation in a controlled and tax-efficient way. Here is what families need to understand before establishing one.
Read article →Wealth ManagementTrustee Duties and Responsibilities: A Complete Guide
A comprehensive guide to trustee obligations under UK trust law: fiduciary duties, investment powers, record-keeping, HMRC reporting, and the personal liability trustees face when things go wrong.
Read article →Wealth ManagementTrustee Duties and Responsibilities: A Complete Guide
Becoming a trustee carries significant legal obligations. This guide explains the core fiduciary duties, the Trustee Act 2000 framework, personal liability, and the role of offshore trustees and protectors in modern wealth planning.
Read article →Tax PlanningTrust 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.
Read article →Estate PlanningTrust Structures for International Estate Planning
Trusts are one of the most powerful tools in international estate planning — but they must be set up correctly. A guide to types, uses and the UK tax treatment of offshore trusts.
Read article →Tax PlanningTypes 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.
Read article →Tax PlanningDeed 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.
Read article →Estate PlanningTransferring Wealth to Children Abroad: Strategies for International Families
International families face unique challenges when passing wealth to the next generation. Here are the strategies that work — and the traps to avoid.
Read article →Tax PlanningTransfer 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.
Read article →Tax PlanningTransfer 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.
Read article →Speak to a Global Investments adviser
Our independent advisers work with internationally mobile clients on pensions, investments, tax planning, protection, and international financial structures.