Individuals leaving the UK

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STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime

Finance Act 2025 (FA 2025) which received Royal Assent on 20 March 2025, implements legislation to abolish the remittance basis of taxation and replace it with a residence-based regime, commencing on 6 April 2025. FA 2025 also replaces domicile as the key factor in establishing liability to inheritance tax. Other changes include amendment of the rules determining excluded property status, the abolition of protected settlements status of offshore trusts, and changes to overseas workday relief.

For information on these changes, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. See also: Finance Bill Tracking Service: Key dates (Finance Bill 2025) and Finance Act 2025.

This subtopic deals with the income tax, capital gains tax (CGT) and inheritance tax (IHT) implications for emigrating individuals. Fundamental to this is the statutory meaning of UK residence brought into effect by the Finance Act 2013 (FA 2013) with effect from 6 April 2013. Non-tax implications

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Pensions UK recommendations to Third State Pension Age Review notes healthy life expectancy should guide future pension age increases

Pensions UK has submitted recommendations to the Third State Pension Age Review, proposing that State Pension age increases should only occur with corresponding improvements in healthy life expectancy and 10 years advance notice to savers. The submission recommends maintaining a single State Pension age to avoid confusion whilst allowing flexibility for early retirement in certain circumstances. Pensions UK acknowledges that the Triple Lock mechanism cannot be sustained indefinitely, noting Office for Budget Responsibility projections indicating state pension spending could reach 7.7% of GDP by the early 2070s from around 5% currently. The organisation recommends establishing a clear adequacy level for the State Pension and transitioning to a more sustainable uprating mechanism once this baseline is achieved. The State Pension age is currently 66 and is scheduled to increase to 67 by April 2028, with the government having launched the independent review in July 2025 to assess appropriateness based on updated life expectancy data and financial pressures.

Court makes best interests decisions re pregnancy and contraception for woman with complex mental health presentation (KP (Termination of Pregnancy))

Private Client analysis: The Court of Protection held that a 19-year-old woman with cerebral palsy, autism and multiple personas lacked capacity to make decisions about pregnancy termination and contraception. Applying the Mental Capacity Act 2005 (MCA 2005) framework, the court found termination and contraceptive implant were in her best interests given her deteriorating mental health and self-harm risks. Notable for practitioners, despite unanimous agreement among parties, the Trust sought court approval rather than relying on MCA 2005, ss 5 and 6, demonstrating how judicial oversight can help preserve therapeutic relationships in complex medical cases. Practical implications written by Sophie Caseley of Garden Court Chambers.

Choice of location for brain-stem death testing is a best interests decision (NHS Trust v DT)

Private client analysis: The Court of Protection held that the location of brain stem death testing must be determined according to the patient’s best interests under the Mental Capacity Act 2005. Where a viable option exists for testing abroad, treating doctors must consider evidence of the patient’s wishes, cultural connections and religious beliefs. The court authorised transfer to Country W for testing despite medical risks, given compelling evidence of the patient’s connection there. While narrow in application due to the requirement for private funding, the judgment provides guidance on balancing clinical considerations against cultural and religious factors in determining testing location. Practical implications written by Victoria Butler-Cole KC of 39 Essex Chambers.

Private Client weekly highlights—23 October 2025

This week’s edition of Private Client highlights includes: (1) amendments to the Non-Contentious Probate Rules 1987 which come into force on 3 November 2025; (2) the Office of the Public Guardian publishes guidance on investigatory limits and alternative remedies; (3) analysis of the High Court decision in SKAT v Solo Capital Partners, which confirms the importance of factual evidence when establishing claims for misrepresentation; (4) the Scottish government publishes commentary on Assisted Dying Bill amendment; and (5) the signing of a new tax treaty between the UK and Portugal.

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