1/5/2026 11:50:34 PM Changes to the 100% APR/BPR allowance - a welcome New Year present for trustees too? By John Annetts Simon Malkiel Just before Christmas, on 23 December 2025, the Government announced that the new 100% inheritance tax (IHT) relief allowance for...
10/20/2025 2:49:39 PM The Register of Overseas Entities - access to trust information from 31 August 2025 and how to protect it By Liz Palmer What has happened? From 31 August 2025, information about trusts registered on the Register of Overseas Entities (ROE), that was...
3/8/2024 8:44:00 PM Clouds and silver linings – the abolition of the non-dom tax regime By Simon Malkiel Liz Palmer In an unexpectedly dramatic move, the UK Chancellor, Jeremy Hunt, announced as part of his Spring Budget that, with effect from 6 April...