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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 ...

Australian Treasury Releases Consultation Paper on 30% Minimum Tax for Discretionary Trusts, With Major Questions Still to Answer

On 8 July 2026, the Treasury released its much anticipated consultation paper “Minimum tax on discretionary trusts” on the implementation of the 30 per cent minimum tax on discretionary trusts (Consultation Paper), w ...

ATO Releases Decision Impact Statement on Bendel – The Wait Is Over, but Was It Worth the Wait

On 26 June, the Australian Taxation Office (ATO) issued the highly anticipated Decision Impact Statement (DIS) following the High Court’s landmark judgment in Commissioner of Taxation v Bendel [2026] HCA 18 (Bendel). T ...

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