Blog Archives

FIG Regime and more: The Reforms to Personal Taxation for UK Resident Foreign Individuals

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.

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2025 Spring Statement

Overall Comment on the Spring Statement The Spring Statement reflects the Government’s continued focus on “closing the tax gap” through increased HMRC powers and enforcement activity.  Many of the measures announced feel like an extension of existing policies rather than …

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Why should families take heed of the Alain Delon inheritance dispute?

Estate planning as a high-net worth individual with family issues can be complicated – even more so when it is played out in the public eye. This rings true in the case of Alain Delon, a 1960s French film star, …

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Abbie Coleman

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Can I prove my sister’s financial abuse?

The FT reader suspects their sister of financially abusing their father, who has dementia. The sister obtained a lasting power of attorney (LPA) and has been going on expensive holidays while showing no effort to arrange care for their father. …

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How English courts deal with gender discrimination in inheritance disputes

The High Court in the case of Kaur v Estate of Karnail Singh and Ors, awarded Mrs Kaur, the 83-year-old wife of the deceased, 50% of the net assets of Singh’s estate, valued between £1.2mn and £1.9mn, under the Inheritance …

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A promise of inheritance has been withdrawn. Can I claim against my parents?

Promises are not contracts and so are not usually enforceable. However, in England and Wales, where you rely on a promise to your detriment, you may be able to apply to overturn this. Here, you may have accepted low wages, …

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Disputes over the proper administration of trusts and estates

Executors and trustees are not the same – an executor manages the deceased’s estate and arranges for the distribution of their assets in accordance with their will, while a trustee is responsible for the ongoing administration of a trust. Nevertheless, …

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Inheritance Act Claims:

If a deceased’s Will fails to make adequate provision for someone who falls within certain categories, the Inheritance Act 1975 may permit them to successfully claim part of the deceased’s estate. This guide explains more.

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New Partner hire for Collyer Bristow’s Tax and Estate Planning team

Leading law firm, Collyer Bristow, has appointed James Austen as a Partner in the Tax and Estate Planning team. James has extensive experience acting for high net worth individuals, entrepreneurs and business owners. He has particular expertise in advising business …

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