Tax Insights
Expert analysis and practical guidance on UK and international tax law, written for solicitors, accountants, private wealth advisers, and trust service providers.
Cayman Islands Fund Structures: UK Tax Compliance for Service Providers
The Cayman Islands is the world's leading domicile for investment funds, and UK investors are among the largest allocators to Cayman-domiciled vehicles. The UK tax compliance framework for Cayman funds — including the reporting fund regime, the carried interest rules, and the CFC provisions — is technically demanding and carries significant consequences for errors. This article provides essential guidance for Cayman-based service providers.
Swiss Lump-Sum Taxation and UK Departure Planning: Expert Analysis
Switzerland's lump-sum (forfait) taxation regime continues to attract high-net-worth individuals from the UK, particularly in the wake of the Finance Act 2025 non-dom reforms. However, the UK tax implications of relocating to Switzerland — including the Statutory Residence Test, continuing IHT exposure, and the application of the UK-Switzerland treaty — require specialist analysis. This article provides expert guidance for Swiss advisers.
Relocating to Dubai: The HMRC Pitfalls That UAE Advisers Must Understand
Dubai's zero-income-tax environment has made it the destination of choice for UK residents seeking to reduce their tax burden, particularly following the Finance Act 2025 non-dom reforms. However, HMRC has significantly increased its scrutiny of UK-to-Dubai relocations, and the Statutory Residence Test contains traps that can catch the unwary. This article examines the key HMRC pitfalls that UAE-based advisers must understand.
Malta's Tax Refund System: Opportunities and HMRC Risks for Professional Advisers
Malta's distinctive imputation and refund system — which can reduce the effective corporate tax rate to approximately 5 per cent — has made the island a significant player in international tax structuring. However, the interaction between Maltese tax structures and UK anti-avoidance provisions, particularly the CFC rules and anti-hybrid mismatch rules, creates material compliance risks. This article provides essential guidance for Malta-based professional advisers.
Cyprus Non-Dom Regime and UK Tax: A Strategic Guide for Advisers
Cyprus's non-domicile regime, its 2.5% effective IP box rate, and its extensive treaty network have made the island a prominent jurisdiction for international tax structuring. However, the interaction between Cypriot structures and UK tax anti-avoidance provisions creates significant compliance challenges. This article provides a strategic guide for Cyprus-based advisers navigating the UK tax landscape.
UK-Israel Tax Treaty Planning: What Israeli Advisers Need to Know
Israel's thriving technology sector, its growing economic ties with the UK, and the increasing mobility of Israeli professionals create a complex web of cross-border tax issues. This article examines the UK-Israel double taxation treaty, permanent establishment risks, R&D relief, and the interaction between Israeli new immigrant benefits and UK tax rules — essential knowledge for Israeli advisers with UK-connected clients.
Gibraltar Post-Brexit: Tax Implications for Professional Service Firms
Brexit has fundamentally reshaped Gibraltar's relationship with the UK and the EU, creating new tax planning opportunities and compliance challenges. This article examines the post-Brexit tax treaty framework, the implications for corporate structures, and how Gibraltar's professional service firms can navigate the new landscape.
Isle of Man Tax Planning and UK Compliance: Guidance for Manx Professionals
The Isle of Man's zero-rate corporate tax system and its established trust and corporate services industry present both opportunities and risks for Manx professionals advising clients with UK connections. This article examines HMRC's evolving attitudes to IoM structures and the compliance issues that Manx practitioners must navigate.
Guernsey Structures Under HMRC Scrutiny: What Advisers Need to Know
HMRC's increasing scrutiny of Guernsey-based structures — driven by automatic information exchange, economic substance requirements, and the Finance Act 2025 reforms — creates significant challenges for Guernsey trust companies, law firms, and accountancy practices. This article examines the key risk areas and how specialist UK tax counsel can help.
Navigating Jersey's Tax Landscape: A UK Tax Barrister's Perspective for Jersey Professionals
Jersey's position as a leading international finance centre creates a constant interface with UK tax law. This article examines the key UK tax issues that Jersey trust companies, solicitor firms, and accountancy practices encounter when advising clients with UK connections, and how specialist UK tax counsel can help navigate HMRC's increasing scrutiny.
Corporate Tax Advisory for City Law Firms and Accountancy Practices
The City of London remains the epicentre of corporate deal-making, and the tax structuring of M&A transactions, management buy-outs, and employee incentive arrangements demands specialist counsel who understands both the technical law and the commercial realities. This article explores how City firms leverage specialist tax barristers.
Why Mayfair's Leading Law Firms Trust Specialist Tax Counsel
The West End's concentration of private client solicitors, wealth managers, and family offices creates unique demand for specialist tax counsel who understands the intersection of complex personal tax, cross-border structuring, and HMRC risk. This article examines why Mayfair's leading firms increasingly turn to specialist tax barristers for their most sensitive client matters.
Need Specialist Tax Counsel?
Daniel Feingold advises solicitors, accountants, and private wealth professionals on complex UK and international tax matters. Contact the clerks at Burnell Chambers.
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