Cross-border structuring: US citizens with UK limited companies
UK practitioners increasingly advise US citizens who are resident in the UK and operate through UK private limited compa...
International Tax
International Tax
What does 2026 hold? Preparing for the year ahead
The year 2025 was one of tough fiscal choices and global disruption.
Long-term residence: the new key inheritance tax status
In the second part of this series on inheritance tax, we outline the significant changes to UK inheritance tax rules eff...
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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...
Inheritance tax and foreign doms: a welcome simplification?
The 2024 Budget announced several major changes for inheritance tax, marking a radical reform of this tax akin to the 20...
The drama of US tariffs: a practical response
In April, US President Donald Trump introduced a swathe of increased tariffs (or customs duties) in an attempt t...
The evolving BEPS landscape: the impact on multinationals
As the international tax landscape continues to evolve, the base erosion and profit shifting (BEPS) initiative remains a...
Changes to business property relief: coping with cuts
The proposed changes to business property relief have so far sent only ripples through the business world....
E-invoicing and real-time reporting: an opportunity-shaped burden
Real-time reporting and e-invoicing requirements have been part of the changing regulatory landscape globally for many y...
Pillar Two: the impact on UK businesses
A two-pillar corporate tax reform plan was agreed between OECD members in October 2021.