Research and insights

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

Search: capital gains · Jurisdiction: United Kingdom

Page 4 of 8 · 141 published records

• Maximising Start-Ups: Expanded EMI & Entrepreneurship Reliefs from April 2026 — Learn how the broadened **Enterprise Management Incentives** and new entrepreneur reliefs affect founders, early employees, and investors, with tips to structure equity rewards optimally under the updated UK regime.
• Navigating the New UK Non-Dom Regime: What Digital Nomads & Expats Need to Know — As of 6 April 2025 the UK’s non-dom tax regime has been abolished and replaced by a residence-based system—here’s how digital nomads and expats can adapt.
• How Trusts and Non-Residents Are Affected by Recent UK Inheritance & Property Relief Reforms — A series of changes to UK inheritance tax, property reliefs, and non-resident rules will take effect from April 2026—learn what trustees and international individuals need to know now.
• Tax Planning in a Threshold-Freeze Era: How to Minimize UK Tax under Frozen Pay Bands — With income tax and National Insurance thresholds frozen until at least 2030/31, UK taxpayers face “fiscal drag” — here's how to plan your income sources to reduce bracket creep effectively.
• Non-Resident Capital Gains: Key Changes & What Overseas Investors Should Know — UK’s rules on non-resident capital gains are changing from April 2026. If you’re a non-UK individual or company investing in UK property through a protected cell company (PCC), these updates matter.
• Non-UK Domiciled Individuals: Understanding the New Foreign Income & Gains Regime — UK non-domiciled tax rules have changed: the remittance basis is abolished, replaced by a 4-year regime that grants tax reliefs for foreign income & gains beginning 6 April 2025.
• Residence-Based Regime: What Non-UK Domiciled Individuals Must Understand — The UK has abolished the remittance basis and replaced it with a residence-based tax regime—fundamental for non-UK domiciled individuals post-6 April 2025.
• Maximising Share Schemes: EMI, CSOP & PISCES Opportunities Post-April 2026 — Changes to Enterprise Management Incentives (EMI), CSOP and PISCES from April 2026 offer scaling companies and employees major tax benefits—if structured properly.
• How the New “FIG” Regime Transforms Tax Planning for Former Non-Domiciled Individuals — With the UK non-dom regime being replaced by a residence-based Foreign Income & Gains (FIG) regime from 6 April 2025, individuals with international income need to understand eligibility, transitional reliefs, and how to align their planning accordingly.
• How the Fall in Business Asset Disposal Relief (BADR) Rates Impacts Entrepreneurs — From 6 April 2026, BADR rates increase—this article explains what qualifies, what changes, and how entrepreneurs can adapt to capital gains tax reforms.
• Navigating the New Residence-Based Regime for Non-UK Domiciled Individuals — Since April 2025, UK non-dom rules have transformed—this article explores the residence-based Foreign Income and Gains regime, Temporary Repatriation Facility, and how globally mobile individuals should adapt.
• Navigating the New Notification of Uncertain Tax Treatment (UTT) Regime: What Large Businesses Need to Know — From April next year, UK large businesses must reckon with expanded UTT rules that widen obligations beyond just corporations, incorporating more taxes and transparency requirements.
• How UK Digital Nomads Navigate the FIG Regime: Residence-Based Taxation & Non-Dom Reforms — The UK’s sweeping non-dom reforms from April 2025 replaced domicile-based taxation with a residence-based regime, reshaping opportunities and risks for digital nomads and those with foreign income.
• Smart Tax Planning 2026-27: Navigating the Income Tax & Dividend Landscape — As the UK freezes tax thresholds and hikes dividend rates, understanding these shifts can protect more of your income. This article breaks down the changes and outlines planning strategies.
• Essential Tax Planning Moves Before the 2026 UK Threshold Changes — With major Income Tax and Capital Gains Tax thresholds shifting from April 2026, individuals and business owners in the UK should take action now to minimise tax impact.
• Residence-Based Taxation for Non-UK Domiciled Individuals: What Digital Nomads Must Know — From 6 April 2025 the UK replaced the non-dom regime with a residence-based system, transforming how foreign income, capital gains, and estate taxes work for newcomers and long-resident individuals alike.
• Ending the Remittance Basis & Domicile: What Digital Nomads Should Know Before UK Residency — The UK has officially ended availability of the remittance basis for UK-non domiciled individuals from 2025-26 onwards, affecting offshore income planning for many digital nomads.
• Entity Setup Alert: ICTS, Non-Resident Capital Gains & ATED Reforms You Can’t Ignore — Budget 2025 will introduce an International Controlled Transactions Schedule, tighten non-resident capital gains rules and ATED relief claims—with many changes effective from 6 April 2026.
• Mastering the Non-dom Reforms: What Future UK Residents Must Know — The UK’s 2025 reforms abolishing non-dom status introduce a 4-year foreign income & gains regime and a residence-based Inheritance Tax system—critical shifts for globally mobile individuals.
• Startups Raise the Bar: New Limits and Rules for EMI, EIS, and VCT Schemes from April 2026 — The UK Spring policies increase investment limits and alter reliefs under schemes like EIS, VCT, and EMI, reshaping how founders, investors, and scaling firms plan equity incentives and capital structure.