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Member Articles


Pin the Inheritance Tax (IHT) Tail on the Non-UK Resident

Author: Saadia Javed, Senior Associate Understanding the new long-term UK resident rules With the UK domicile rules now replaced with the long-term UK resident test for inheritance tax purposes, clients need to ensure ...

Non-UK Residents With UK Assets: Ways to Mitigate UK Inheritance Tax Exposure

Author: Elaine Roche, Partner Are you a non-long term UK resident with assets in the UK? If you live outside of the UK, but own assets in the UK such as property/land, shares, UK bank accounts and other UK assets, inh ...

Foreign Assets & Overseas Income to be Reflected in AIS: Enhanced Global Tax Transparency

Executive Summary The Central Board of Direct Taxes (CBDT) has directed that foreign financial information received by the Indian tax authorities under international information exchange arrangements be uploaded into ta ...

CEQA on the Clock: What the “Building an Affordable California Act” Could Mean for Land Use Entitlements

Authors: Megan A. Jennings, Miles H. Imwalle, and Bridget S. Cho A ballot initiative measure to amend the California Environmental Quality Act (“CEQA”) has qualified for the November 2026 statewide ballot, with the ...

California ALPR Litigation Is on the Rise: Parking Operators, Retailers, and Property Owners Should Review (Or Prepare) Their ALPR Policies

Authors: Scott Hall, Phillip Wiese, and Leeza Arbatman Businesses that use automated license plate recognition (ALPR) technology should take a fresh look at their compliance with California’s Automated License Plat ...

Australian Federal Budget: Tranche 2 of the Legislation – Loss Carry Back

The Federal Government have released the second tranche of legislation to enact the changes proposed in the Federal Budget. This round primarily deals with the carry back of tax losses for companies. The trust taxation c ...

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