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Ask an expert: The ‘dog-leg’: a way to fund non-dom divorces while preserving clean capital? premium
Card image Henry Lowe
Henry Lowe (Mercer & Hole) explores how best to fund a divorce payment now that the non-dom regime has been abolished.

8 October 2025
Ask an expert: The BPR dilemma: IHT funding challenges for family-controlled businesses premium
Card image Ellen Wildig
Card image Sarah Ling
Sarah Ling and Ellen Wildig (Macfarlanes) explore the wider impact for family-controlled businesses of the upcoming reforms to business property relief.

24 September 2025
Ask an expert: Just how enforceable is UK inheritance tax abroad? premium
Card image Alyssa Haggarty
Card image Claire Weeks
Alyssa Haggarty and Claire Weeks (Maurice Turnor Gardner) consider the status of the so-called ‘revenue rule’ and the options available to HMRC to seek assistance in the collection of tax abroad.
3 September 2025
Ask an expert: Will a virtual server give rise to a taxable presence in the UK? premium
Card image Christopher Eames
A server physically located in the UK cannot give a person a permanent establishment in the UK. Christopher Eames (Mishcon de Reya) considers a real life scenario which tests the limits of that principle.
29 May 2024
Ask an expert: A case study on de-enveloping starpremium
Card image Marc Selby
If a property is to be de-enveloped, the tax implications should be considered holistically and all the relevant taxes should be addressed. Marc Selby (Laytons) explains how the transaction should be structured.
15 November 2023
Ask an expert: UK IHT issues for US revocable trusts premium
Card image Jane Johnson
Jane Johnson (Birketts) advises on the IHT consequences of a US trust for US citizens moving to the UK.
18 October 2023
Ask an expert: Offshore trusts and trustee borrowing premium
Card image Julie Howard
Julie Howard (Boodle Hatfield) considers the ways of funding distributions to beneficiaries from an offshore trust, some of whom are UK resident.
1 March 2023
Ask an expert: Can HMRC override its own statutory review? premium
Card image Constantine Christofi
Constantine Christofi (RPC) examines the legal and practical issues. 
2 November 2022
Ask an expert: NRCGT rebasing premium
Card image Sarah Squires
Sarah Squires (Old Square Tax Chambers) considers how the rebasing rules apply to a recent non-resident's plans to sell UK buy-to-let properties.
16 August 2022
Ask an expert: UK company preparing for a Nasdaq listing premium
Card image Colin Hailey
Colin Hailey (Confluence Tax) outlines two options. 
20 July 2022
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