Get the FOTRA out of the UK! – You will want to read this!

Hidden within the Finance Act 2025 was a very helpful change to the tax treatment of UK government securities for inheritance…

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Pension IHT advantages of going to Dubai to die

Despite the rather flippant title, we are tentatively considering a rather extreme tax planning option to combat the high effective tax…

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Lease extensions and the 3% surcharge

The 3% SDLT surcharge has been with us for eight years now and the basic rules are as follows: 1. Trusts and…

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Is a single year of non-residence enough to escape UK tax?

Years ago some taxpayers would seek to ‘wash’ out dividends from their companies by becoming non-UK tax resident for a single…

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