Valeriy Ilchenko
Transfer of assets abroad: mind your motives
The transfer of assets abroad (ToAA) code is a cornerstone of the UK’s anti-avoidance regime, designed to prevent indivi...
The scope of inheritance tax: a new residence-based system
From 6 April 2025, the concept of domicile as a connecting factor for inheritance tax purposes will be replaced with the...
Reform to the taxation of non-doms: the new FIG regime
The non-dom regime will undergo a fundamental reform starting on 6 April 2025.
