PRIVATE CLIENT TAXES

Helen McGhee

There were several measures introduced by the 2025 Budget that will be of particular interest to HNW internationally mobile individuals, and I highlight a few of these below. 5m IHT cap for pre-October 2024 EPTs: There will be a 5m cap...

Helen McGhee

Tweaks rather than reversals.

Paul Townson

James Flint

Paul Townson and James Flint (BDO) consider whether a sale to an EOT is still the best route for a potential future sale of a privately owned trading business.

Sarah Richards

Sarah Richards (Sedulo Tax Advisory) explains why establishing a UAE image rights structure does not in itself remove UK tax exposure.

Alyssa Haggarty

Claire Weeks

Changes to non-doms and IHT have dominated the year, but there have also been some interesting cases, write Claire Weeks and Alyssa Haggarty (Maurice Turnor Gardner).

May Smith

Emily Szasz

May Smith and Emily Szasz (Freshfields) examine some of the key tax considerations that arise in relation to the transfer of assets into a continuation fund.

Klara Kronbergs

Edward Reed

In this month’s review, Edward Reed and Klara Kronbergs (Macfarlanes) consider some of the more nuanced aspects of the non-dom reforms, as well as some key tribunal decisions affecting private clients.

Clare Wilson

Edward Reed

Edward Reed and Clare Wilson (Macfarlanes) review the latest cases on EIS, BPR, reasonable excuse, and the principles of open justice and privacy.

Damiano Sogaro

Edward Reed

Edward Reed and Damiano Sogaro (Macfarlanes) report on the latest on information notices, nudge letters, penalties and more.

Kazia Gagg

Edward Reed

Edward Reed and Kazia Gagg (Macfarlanes) consider what’s in store for private clients under the new Labour government and comment on a number of tribunal decisions on the remittance rules, SDLT and entrepreneurs’ relief.

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