Research and insights

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

Search: capital gains · Jurisdiction: United Kingdom

Page 1 of 8 · 141 published records

• Maximising Tax Planning Opportunities with the 2026 HMRC Simplification Policies — New consultation items and reforms unveiled in HMRC’s ‘Tax Update 2026’ open potential tax planning windows—particularly for Self Assessment, ISAs, and Capital Gains for business assets.
• Entity Setup & Tax-Efficient Structuring in Light of Reverse-Hybrids and Pillar 2 Reforms — How UK resident individuals can assess entity choice and structure in the face of recent laws on reverse hybrids, global minimum tax, and anti-base erosion regimes.
• Tax Planning for Digital Nomads under the UK Residence-Based Regime — How non-UK domiciled individuals and digital nomads can adjust tax strategies under the new residence-based regime replacing domicile rules from April 2025.
• Entity Setup Considerations in the UK After Reverse Hybrid Proposals & LLC Consultations — Recent UK consultations on reverse hybrids and US LLCs offer new opportunities and risks for structuring entities; we explore how to set up efficiently under evolving rules.
• Preparing for Timely Payments via PAYE from April 2029: What Self-Assessment Taxpayers Need to Know — UK taxpayers with both PAYE and Self-Assessment income face new payment timing rules starting April 2029—learn what’s changing and how to plan ahead now.
• Compliance Essentials: Understanding Simple Assessment & Self Assessment Deadlines Under New Residence-Based Rules — As UK tax rules evolve with a residence-based system and the remittance basis ends, knowing when, what, and how to file under Self Assessment and Simple Assessment is more critical than ever.
• Compliance Priorities for UK Digital Nomads Under the New Statutory Residence and Remittance Rules — UK digital nomads must understand how UK tax residence rules and the remittance basis (now ended) affect their tax liability — especially if spending increasing time in the UK or abroad.
• Demystifying Reverse Hybrids & LLCs: UK Residents Facing Double Taxation — UK tax rules around ‘reverse hybrids’ like US LLCs are under review, especially for UK residents who suffer very high effective tax rates. Understanding current treatment and possible reforms is essential for global mobile individuals and investors.
• Entity Setup & Tax Structuring: UK Treatment of LLCs, Reverse Hybrids & Overseas Entities — Recent consultations propose changes to how the UK taxes US LLCs and other reverse hybrids. If you hold or plan to invest via such entities, here's what you need to plan for.
• Entity Setup & Tax Planning: Choosing the Right Structure in Light of Recent UK Policy Changes — New consultations and draft legislation on gifts, hybrid entities and overseas investment mean the choice of business structure matters more than ever.
• Residence, Ties & Digital Nomads: Navigating the UK’s Statutory Residence Test in 2026 — For digital nomads, the SRT rules have updated ties and exceptional circumstances guidance—use this to understand your residence status and tax exposure accurately.
• Structuring for Reverse Hybrids: How UK Residents Can Avoid Double Tax on US LLCs — Reverse hybrids like US LLCs can trigger unfairly high effective tax rates for UK resident members. This article explains the proposed consultation reforms and how to plan ahead.
• Top Tax Planning Moves for Digital Nomads in the UK — If you work remotely across borders, the UK’s residence rules, income sources, and reliefs matter. Here’s everything digital nomads need to plan wisely.
• Tax Planning Case Study: Using Gift Hold-Over Relief for Family Succession — A practical walk-through of how recent changes to Gift Hold-Over Relief can help business owners pass shares to family members with minimum Capital Gains Tax disruption.
• Strategic Entity Setup: Choosing the Right Structure for UK Freelancers in 2026 — Freelancers in the UK are facing shifting tax rates and relief changes—deciding whether to operate as sole trader or limited company has big implications in 2026.
• Navigating the New UK Capital Gains Tax Relief for Gifts of Business Assets — A major reform to Capital Gains Tax (CGT) for gifts of business assets aims to correct distortions caused by recent regimes—here’s what’s changing and how business owners can prepare.
• Compliance Checklist for Businesses Adapting to Tax System Modernisation — With HMRC’s recent measures around simplification, modernization, and fairness, businesses must adjust—this article outlines actionable compliance steps and example scenarios.
• Navigating Tax Relief on Gifting Business Assets: UK Draft Legislation Explained — Significant changes to Capital Gains Tax relief on gifts of business assets were proposed in June 2026—here’s what businesses and individuals need to know now.
• Succession Planning Shifts: New CGT Rules for Gifted Business Assets from April 2027 — The UK is changing how hold-over relief works when gifting business assets, especially for companies with non-trading assets or SSE/IFA exposure — key for business succession planning.
• Tax Planning in the UK: Navigating the New Capital Gains Tax Rates from April 2026 — With the UK government revising capital gains tax (CGT) rates as of 6 April 2026, individuals holding valuable assets must adapt their planning strategies to minimise liabilities and maximise reliefs.