Tax Advisory: International Private Clients

We assist internationally mobile high net-worth individuals with links to the UK, in understanding and managing their exposure to UK tax.

Our team of experts are on hand to navigate the complexity of international taxation and are highly experienced at advising on a wide range of issues including:

• How UK taxes apply to individuals who are relocating to the UK, including the extent to which UK Income Tax, Capital Gains Tax and Inheritance Tax will apply to non-UK assets, and tax planning steps that can be taken before arrival.
• The ongoing exposure to UK taxation that may apply to clients leaving the UK, and ways in which any exposure can be reduced or mitigated.
• The operation of the UK’s statutory residence test to determine whether or not a client is tax resident in the UK, and the steps that can be taken to lose that residence if desired.
• The UK treatment of overseas structures and arrangements, such as trusts (including US revocable trusts), corporate holding structures, foundations, usufructs and inheritance contracts.

• The application of international tax agreements to prevent double taxation in the UK and overseas.

• The taxation of complex overseas assets, such as offshore insurance bonds, non-reporting investment funds and cryptoassets.

We also work closely with our Tax and Trusts Team who can assist with UK tax compliance.