Wealth Protection Report
Understand your options before you make your next move. Explore UK and international tax guidance for business owners, property investors and families planning ahead.
Protect & pass on wealthInheritance tax, gifts and family succession.
Plan for your businessCompany profits, ownership and business exits.
Think across bordersResidence, overseas income and moving abroad.
We are refreshing Wealth Protection Report. New memberships are currently closed. Existing members can continue to sign in and access their content.
Explore gifts, trusts, business succession and passing assets to the next generation.
Explore inheritance tax →Understand the tax issues when owning, transferring or selling valuable assets.
Explore capital gains →Consider company structures, extracting profits and planning for a business sale.
Explore company tax →Explore moving to or from the UK, foreign income and cross-border ownership.
Explore international tax →Our archive spans several tax years. Check each article's publication date; older analysis may describe rules that have since changed. New planning guides appear alongside the historical archive.
Business Asset Disposal Relief now carries an 18% rate. Understand the lifetime limit, qualifying conditions and the difference between sale proceeds and taxable gains. ... keep reading
How the rules from April 2026 affect family businesses and farms, including spouse transfers, AIM shares and the questions to ask before making gifts. ... keep reading
Moving to the UK or recently returned? Check eligibility, the cost of losing allowances and why the four-year window needs planning. ... keep reading
In this article we look at the UK tax implications for non-residents investing in UK property after the 2024 Budget. ... keep reading
In the 2024 Autumn Budget it was announced that Non Dom status will be replaced from April 2025 with a new residence-based Inpatriate Regime. We look at how this will operate based on the latest Finance Bill. ... keep reading
The 2024 Autumn Budget included significant inheritance tax changes to the availability of APR and BPR from April 6, 2026. In this article we look at the potential impact of these changes on trusts holding agricultural or business property. ... keep reading
In the 2024 UK Autumn Budget, the Chancellor announced changes to the inheritance tax with amendments to Agricultural Property Relief and Business Property Relief. In this article we look at the impact of the changes as well as simple planning strategies. ... keep reading
Tax Question: Good morning, Could you please advise? A person sells a property in June 2024,pays the CGT as requested on the gain. Say the CGT rate changes to a higher rate in 2024/25 then may there be more tax to be paid? Thank you ... keep reading
Tax Question: Good morning, Inheritance Tax. Could you please clarify a point for me? In your excellent book " How to save inheritance tax 2023/24" Page 43, it's mentioned under 4.3 PETS that "Exceptions". Any transfer that does not result in an increase in the value of the transferee's estate. On the other hand, a national newspaper answering a question from a person about paying for and joining a family holiday,states that " IHT is based on the principle of the loss to the donor ratherthan the benefit to the recipient" Thank you ... keep reading
