Research and insights

Published research, policy analysis and practical context for cross-border tax questions.

Search: capital gains · Jurisdiction: United Kingdom

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• How the New Foreign Income & Gains Regime Affects Digital Nomads — With the UK’s non-dom and foreign income rules reformed from 6 April 2025, this article shows digital nomads what reliefs now apply, what regime they may fall under, and how to plan their tax affairs in 2026 and beyond.
• Planning Your Income & Reliefs — Tax-Planning Moves Before Key UK Thresholds Freeze — With income tax personal allowances fixed until 2031 and thresholds frozen, smart planning around reliefs, savings, and dividends now can protect you from creeping tax increases.
• Entity Setup for Inward Re-domiciliation: What Businesses Should Know — The UK is consulting on introducing a regime for corporate re-domiciliation, allowing foreign companies to shift domicile without losing legal identity—posing potential structuring, tax and strategic implications.
• Entity Setup & Re-Domiciliation: What the UK’s Proposed Regime Means for Overseas Companies — Understanding the UK’s consultation on corporate re-domiciliation and what overseas firms need to know to move their place of incorporation into the UK.
• Planning for UK Income and Capital Tax under the Residence-Based Regime — Since 6 April 2025, the UK has replaced non-domicile rules with a new residence-based foreign income and gains regime—this article helps digital nomads and returners understand and plan for the new regime.
• Entity Setup & Investor Incentives in 2026: EMI, EIS & Listings Relief After Budget 2025 — Entrepreneurs, investors and founders should understand the expanded Enterprise Management Incentives (EMI), Enterprise Investment Scheme (EIS), Venture Capital Trusts (VCTs) and UK Listings Relief rules newly in effect from April 2026 under Budget 2025.
• Getting Digital-Nomad Ready: UK tax changes & residency tips for 2026 — With major changes to Making Tax Digital and non-resident tax regimes, digital nomads need fresh strategies to stay compliant in the UK—here’s your playbook.
• Navigating Reforms for Non-Resident Capital Gains & Non-Resident Dividend Tax-Credits — From April 2026 new rules tighten scope for non-resident UK investors, especially around property-rich entities, dividend tax credits and treaty claims.
• Maximising Startup Growth: New Opportunities in EIS, VCT & EMI from April 2026 — Significant expansions to eligibility and investment limits under EIS, VCT and EMI schemes offer startups fresh tax reliefs—here's how to capitalise.
• Mastering EMI Changes: How to Leverage Expanded Share Option Rules for Start-ups — With the Enterprise Management Incentives scheme limits significantly expanded from April 6, 2026, founders and employees now have new room to structure share options—knowing the updated thresholds is crucial.
• EMI Expansion: How Growing UK Start-ups Can Use Enhanced Share Schemes From April 2026 — Budget 2025 expanded EMI thresholds on April 6 2026—this article breaks down what’s changed, who benefits, and how companies and employees can plan share options to maximise rewards.
• How Entrepreneurs and Investors Win Big with the 2026 Startup Tax Reliefs — From EMI limits to EIS and VCT reliefs, the April 2026 changes make UK growth-company investment more attractive—this guide lays out how to benefit.
• Flexing Tax Planning: Capital Gains & Carried Interest Changes from April 2026 — Significant changes to Capital Gains Tax rates, allowances and the taxation of carried interest require fresh tax planning for individuals, trustees, and fund managers.
• Entity Setup and Scaling: Leveraging the New EIS, VCT & EMI Reforms — UK startups have new opportunities following extensive expansion in tax-advantaged investment schemes from April 2026; learn how founders and investors can leverage them.
• Navigating the New Residence-Based Tax Regime for Non-UK Domiciled Individuals — From 6 April 2025 the UK removed the remittance basis and domicile status, shifting to a residence-based tax system for income, capital gains and inheritance tax—affecting global income, trusts, and estates.
• Capital Gains Tax Overhaul 2026: What Entrepreneurs & Investors Need to Know — With Capital Gains Tax rates rising and reliefs shrinking from April 2026, investors, founders, and business owners need to rethink exit strategies and relief eligibility now.
• Maximising Your Startup’s Tax Advantage with EMI, EIS and VCTs After April 2026 — UK entrepreneurs now have wider opportunities under EMI, EIS and VCT schemes as of April 2026—discover how to qualify, structure incentives, and make strategic use of reliefs.
• Taxation of Carried Interest from April 2026: What Asset Managers and Globally Mobile Individuals Must Know — From April 2026, the UK’s carried interest rules are overhauled: moving fully into the income tax regime with new multipliers and stricter definitions — vital reading for fund-managers and cross-border professionals.
• Planning for 2026: How UK Start-ups Can Maximize EMI, EIS & VCT Reliefs — Recent enhancements to UK entrepreneurial reliefs like EMI, EIS and VCT offer scale-ups and founders significant tax advantages — but only with careful structure and timing.
• Inheritance Tax Reliefs Raised: How Farms & SMEs Should Respond Pre-April 2026 — From 6 April 2026, the threshold for 100% relief for agricultural and business property will rise to £2.5 million—consulting businesses need to adjust their planning strategies accordingly.