Blog Archives

IHT on UK farming land and buildings held through offshore companies

Hidden in the detail of the policy papers published after the Budget, is a notable—and, in some respects, unexpected—shift in the inheritance tax landscape.  Long-established planning tools, particularly those relying on the UK’s “situs” rules, are now squarely in the …

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Lessons from Angela Rayner’s SDLT errors

In the fast-paced world of politics, personal financial matters can quickly become public scrutiny magnets, often revealing tax law’s intricacies that most individuals, even politicians, will be blissfully unaware of. The recent controversy surrounding Angela Rayner, former deputy prime minister, …

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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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The Benefits Of Lifetime Giving

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 …

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Carly Russell

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Farmers and business owners seek Judicial Review of Inheritance Tax Changes to Agricultural/Business Property Relief

Leading Private Wealth law firm Collyer Bristow LLP served proceedings on the Chancellor of the Exchequer and HMRC on 23 June 2025 for a Judicial Review of the government’s decision not to consult on the planned Agricultural Property Relief (APR) …

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Kathy Allso

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Georgina Crane

Rachel is an Associate in our Tax and Estate planning team.

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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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‘Long Term Residence’ in the UK: Tax Consequences for International Private Clients

In the October 2024 Budget, the UK government announced significant reforms to the UK’s inheritance tax (IHT) regime, particularly affecting non-UK domiciled individuals and the treatment of offshore trusts.  These changes, effective from 6 April 2025, aim to modernise and …

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