Inheritance Tax

Discover how high net worth families can adopt the structure and discipline of a modern family office. Learn the key principles for cross border tax planning, investment governance, succession and long term wealth management.

For many people leaving the UK, one of the biggest decisions isn’t what to pack, it’s what to do with the family home or investment property. Should you sell before you leave, or keep it and rent it out while you live abroad?

Discover how loan trusts work, how they reduce inheritance tax by moving investment growth outside your estate, and why they are a flexible solution for cautious families.

Leaving the UK doesn’t remove you from inheritance tax immediately. Learn how the 10-year IHT “tail” works, how long exposure lasts, and how life insurance can protect your estate during this period.

With the UK moving from a domicile-based tax system to a residence-based system, understanding the Statutory Residence Test (SRT) has never been more important. For expats, this test is the starting point for determining UK tax liability. Get it wrong, and you could face unexpected income tax, capital gains tax, or inheritance tax exposure.

There are five essential qualities of a good offshore financial planner for HNW expats. From governance and evidence-based investing to multi-jurisdictional expertise, discover what sets the best apart.


Flag Theory is a strategy for international living and wealth planning. Think of it as planting “flags” (residency, citizenship, banking, investments, business, lifestyle) in different countries to reduce taxes, protect your assets, and increase freedom.


Discover what makes the best offshore financial advisers for UK expats. Explore key qualities such as regulation, cross-border expertise, and transparency, with guidance tailored for HNW families.


The Budget will take place on Wednesday 26 November, the chancellor has announced. With the UK shifting from a domicile-based to a residence-based tax system, the 2025 Budget is likely to bring further adjustments that expats need to watch closely.

If you’ve moved abroad — or are thinking about it — to reduce your exposure to UK inheritance tax (IHT), a major change is on the horizon. From 6 April 2025, the UK is abolishing the concept of domicile for tax purposes. In its place comes a new Long-Term Resident (LTR) test — and it has far-reaching implications, particularly those hoping to mitigate IHT.

I’m delighted to share that I recently contributed to a feature in This is Money, exploring a real-life question around cross-border inheritance.

“Can’t I just give my house to my children now and avoid inheritance tax later?” It sounds like a straightforward way to reduce your estate’s taxable value. But in practice, gifting your home can be one of the most misunderstood and misapplied strategies in estate planning.

When it comes to international tax planning, one of the most misunderstood concepts is tax residency. It's not as simple as where you live or how many days you spend in a particular country. In fact, tax residency is one of the most nuanced areas of international law — and misunderstanding it can be a costly mistake. In this article, we’ll break down what the rules are, who they apply to, and how they affect income tax and capital gains tax (CGT) for those who return to the UK within a short time after becoming non-resident.

When it comes to money, tax is one of the most emotive subjects around. Everyone agrees we should all pay our fair share. But what constitutes “fair” is where things get murky, especially when the line between tax efficiency and tax avoidance gets blurred in the media.

As we approach six months since Labour’s budget in October, the financial landscape continues to evolve. The key tax changes—initially proposed by the Conservative government and now implemented by Labour—have already had a significant impact. In particular, the radical adjustments to inheritance tax (IHT) have led to a wave of high-net-worth individuals leaving the UK in 2024. While some aspects of the new tax regime remain unclear, this blog summarises the key developments

For UK expats considering or already living abroad, inheritance tax (IHT) planning is becoming an increasingly critical aspect of wealth management. The UK’s recent shift from a domicile-based taxation system to a residence-based framework, coupled with the 2027 change that will subject pensions to IHT, means expats need to reassess their estate planning strategies.

The recent UK Autumn Budget has introduced significant changes to inheritance tax (IHT), reshaping estate planning strategies for individuals with substantial wealth. Among the key changes are the taxation of UK situs assets for non-residents after 10 out of 20 years and the introduction of IHT on pension funds from 2027. These developments have driven a surge in interest in whole-of-life (WOL) and term insurance policies as tools to mitigate potential IHT liabilities.

The UK pension system has long been a vital tool for retirement planning, but the upcoming 2027 changes to inheritance tax (IHT) on pensions are set to reshape how retirees should think about their pension wealth.