From 6 April 2025, UK tax for foreign residents is based solely on tax residence, not domicile. The simplified system affects income, capital gains, and inheritance tax, offering some residents up to four years to shelter non-UK income and gains.

At Collyer Bristow, we help individuals, families, and trustees plan strategically to maximise the impact of their charitable giving while preserving and protecting wealth. Charitable donations, whether made during your lifetime or through your Will, can provide significant opportunities to reduce tax liabilities and create a lasting legacy.

Our latest guide, The Benefits of Lifetime Giving, explores the full range of options available and illustrates how to integrate charitable donations into a broader estate planning strategy.

Navigating the legal and procedural aspects of buying property can be complex – particularly if you’re unfamiliar with the process. Our downloadable guide, A Basic Overview of the Property Buying process in England and Wales, offers a clear and practical overview of the key stages involved in residential property transactions in England and Wales.

Our experienced team offers you and your clients clear and competitive pricing and a clear and efficient timeline.

An overview of our Employment and Immigration services.

Collyer Bristow is highly experienced in acting for HNW/UHNW individuals looking to relocate or return to the UK. This document outlines the key tax, estate planning and immigration areas which may be relevant to you, your clients or your employees when moving to the UK.

Considering an education in the UK? This guide covers all the different visa options available to students.

Considering a move to the UK? This guide covers all the different visa options available to individuals and businesses for a worry-free relocation.

This guide sets out the key legal considerations when hiring domestic staff in the UK and seeks to help you build an employment relationship that is both effective and compliant.

This document outlines how the UK may have a different tax treatment of US living trusts
and how the UK concept of domicile may give rise to UK tax in unexpected ways.

A PDF copy of the Court of Appeal’s judgment.

An overview of our Private Wealth services for individuals and families based in the UK and overseas.