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Following the reopening of borders and the relaxation of Covid-19 related restrictions, individuals planning to retire outside of the UK have picked up their plans to do so.

Testators have a range of possible trusts that can be used for partners, young children and grandchildren in their wills, including an immediate post-death interest, trusts for bereaved minors, and

Types of will trust

Even after the changes to the inheritance tax treatment of trusts that were made in March 2006, testators have a range of possible trusts that can be used for partners

Brexit introduced some important changes to the tax aspects of importing and exporting goods and to a lesser extent, services, in and out of the UK.

The concept of domicile links an individual to a particular jurisdiction.

Brexit introduced some important changes to the tax aspects of importing and exporting goods and to a lesser extent, services, in and out of the UK.

The concept of connected persons appears throughout the direct taxes legislation.

The Economic Crime (Transparency and Enforcement) Act (‘the Act’) became law on 15 March 2022.

Recently, there has been much litigation about the procedural aspects of the tax code, including several decisions of the Supreme Court on the Taxes Management Act 1970 alone.

On several occasions recently, I have been asked the following question in some shape or form: ‘Can a company redomicile from the UK to another jurisdiction?’ Implicit in the question, but somewhat