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Tax & residency

Domicile, residence, cross-border planning and the shifting rules that affect where and how families hold their wealth.

17 articles
Editor's pick

Golden visa interest is up sevenfold. The index saying so counts searches, not applicants.

La Vida's Golden Visa Index puts investor-migration demand at more than seven times its 2016 level. The figure is built from search impressions on the firm's own advertising, and it arrives as Spain and Malta close their routes.

Private Banking

J. Safra Sarasin opens in Athens. Greece is now attracting the banks, not just the residents.

Banque J. Safra Sarasin (Luxembourg) began operating a Bank of Greece-registered branch in Athens on 15 September 2026, run by a former head of Eurobank private banking. Foreign private banking capacity is following the money into Greece.

16 September 2026
Tax & residency

Britain's third-largest taxpayer is reported to be moving to Athens

Bloomberg reported on 8 September 2026 that Chris Rokos is preparing to shift his tax residency to Greece. One departure proves nothing about a wealth exodus, but the mechanics of the move are worth reading closely.

9 September 2026
Compliance

A £400,000 fee instead of a £2m investment: the FCA closes its Dolfin file

On 26 August 2026 the FCA fined and banned two former Dolfin Financial (UK) executives and moved to ban the firm's co-founder over a scheme that let at least 99 people obtain UK investor visas without putting £2m of their own money at risk.

2 September 2026
Tax & residency

Fewer than 1% of CGT payers accounted for 45% of a record £24.2bn bill

HMRC's capital gains tax statistics for 2024-25, released on 27 August 2026, show liabilities up 89% to £24.2bn on £127bn of declared gains. The concentration at the top is the number that matters.

1 September 2026
Tax & residency

Singapore reworks its family office tax conditions, and sets a November deadline

MAS Circular FDD Cir 05/2026 changes the section 13O, 13OA and 13U conditions for single family office funds from 1 August 2026: phased hiring, wider spending bands, a simplified deployment test, and a three-month banking grace period.

31 August 2026
Tax & residency

UK inheritance tax receipts reach £3.2bn in four months, with the pension change still to come

HMRC's August 2026 bulletin puts inheritance tax receipts for April to July 2026 at £3.2bn. Growth has slowed, but frozen thresholds and the April 2027 pension rules point the other way.

21 August 2026
Compliance

French tax authority breach exposes data on 678,000 taxpayers and businesses

France's DGFiP has confirmed that tax and land registry data on 678,000 individuals and companies was extracted, two weeks after Liechtenstein's beneficial ownership register was attacked.

18 August 2026
Tax & residency

Hong Kong's family office tax bill is still moving, and officials are considering widening it again

The Financial Times reported on 11 August that Hong Kong officials are weighing extending the reliefs in its pending funds and family office tax bill to proprietary trading firms. The bill is still before the Legislative Council.

11 August 2026
Tax & residency

China starts taxing offshore trusts, and enforcement has already begun

Beijing has brought offshore trusts into the personal income tax net. Weeks later, reporting on fines against Hong Kong brokerages shows the enforcement side is running in parallel.

10 August 2026
Tax & residency

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.

20 July 2026
Tax & residency

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.

13 July 2026
Tax & residency

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.

23 June 2026
Succession

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.

20 June 2026
Tax & residency

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.

17 June 2026
Tax & residency

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.

17 October 2025
Tax & residency

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.

7 April 2025
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