Tax & residency
Domicile, residence, cross-border planning and the shifting rules that affect where and how families hold their wealth.
A new chancellor, and advisers ask for tax stability for wealthy families
John Healey became the UK's sixth chancellor in just over four years on 20 July 2026. Advisers want an end to constant speculation on inheritance tax and pensions.
Court of Appeal upholds 2003 'home loan' inheritance tax scheme in Elborne
On 13 July 2026 the Court of Appeal dismissed HMRC's appeal in Elborne, holding that a 2003 home loan scheme kept a £1.8m family home outside the estate for inheritance tax.
Henley drops its millionaire headcount. The 2026 migration report changes method after years of criticism.
The Henley Private Wealth Migration Report 2026 has abandoned its precise count of millionaires on the move, dropped its sole author, and replaced the headline number with a competitiveness score. The UK figure it once put near a doubling now reads as a 15 per cent rise.
UK probate fee to rise to £526 from July 2026
The Ministry of Justice will raise the grant of probate fee from £300 to £526 on 13 July 2026, a rise of about 75%, alongside wider court fee changes.
Cross-border families: residency and the non-dom shift
Wealthy families are more mobile than ever, and tax regimes are moving under them. Why residency planning is now a continuous discipline, not a one-off.
Buy to leave: the departing non-doms who are keeping their London houses empty
Non-doms leaving the UK are not selling their London properties. They are holding them vacant, managing tax residency around the 90-day threshold.
The UK non-dom regime is gone. Here is what replaced it.
After more than two centuries, the UK abolished the non-domiciled tax status from 6 April 2025. The replacement is a four-year relief for new arrivals and a transition facility for everyone else.
What we are reading about family offices
No noise, no selling. A measured note on the advisory landscape.