International Q&A guides—private client

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More people than ever are living an international existence, owning property in several different jurisdictions and dividing their time between them. At the same time, their children are moving to different places and starting lives and relationships in countries with widely differing cultures and legal and tax systems.

Wealthy people who are deciding where to

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Latest Private Client News

FTT rejects HMRC’s strike out application (British Institute of Technology Ltd v HMRC)

Tax analysis: In British Institute of Technology Ltd v HMRC, the First-tier Tax Tribunal (FTT) refused HMRC’s application to strike out appeals...

FTT finds appellant did not act deliberately, with concealment or carelessly and cancels penalties (Jaroslaw Krason v HMRC)

Tax analysis: In Krason v HMRC, the First-Tier Tax Tribunal (FTT) cancelled penalties for inaccuracies in relation to a remuneration trust scheme. As...

Question of the week: I have issued and served a claim for financial provision under the Inheritance (Provision for Family and Dependants) Act 1975 out of time. The defendant has subsequently contacted me and indicated they want to settle this matter without filing a defence or otherwise engaging with the court process. Can the parties apply to the court for a stay to allow for negotiations to take place before pleadings have closed?

This Q&A considers whether parties can apply for a stay to allow negotiations to take place before pleadings close, in circumstances where a claim for...

HMRC publishes GAAR Advisory Panel opinion on inheritance tax avoidance arrangements involving employee trusts

HMRC has published a General Anti-Abuse Rule (GAAR) Advisory Panel opinion, dated 30 January 2026, addressing inheritance tax avoidance arrangements...

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