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.
Answer a few questions for a tailored departure checklist, relevant WPR reading and a downloadable action plan.
Build your free checklist →Explore a simple estate calculation, residence allowance taper and a seven-year cash-gift scenario.
Explore your estate →Compare personal, joint and company ownership, including annual tax, dividends and retained company cash.
Compare annual cash flow →Prepare for arrival with overseas income, investments and family arrangements in view.
View your planning checklist →Connect company profits, family ownership and business exit plans.
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Read a free extract from Tax Planning With Double Tax Treaties 2025/26, see what the full edition covers and explore the member book collection.
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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.
Temporarily clearing a shareholder loan can fail to secure the expected relief. Review the rolling 30-day rule, wider reborrowing arrangements and the legal substance of account entries. ... keep reading
An emergency may justify disregarding some UK days, but the result depends on the specific residence test, the reason you stayed and your intention to leave. ... keep reading
A fall in one inherited investment does not establish the claim. Check qualifying sales across the first year, who sold them and whether reinvestment restricts the relief. ... keep reading
Tax paid abroad does not automatically clear the UK liability. Check the treaty, calculate each property’s UK result and distinguish a UK credit from a foreign refund. ... keep reading
A standing order does not prove an inheritance tax exemption. Record the pattern of gifts, their income funding and the donor’s ability to maintain their usual standard of living. ... keep reading
A replacement kitchen and a new extension need different tax treatment. Separate the work, document the original condition and distinguish building repairs from replacement domestic items. ... keep reading
A company buying out a retiring shareholder does not automatically produce a capital gain. Test the trade benefit, ownership history and remaining connections, then seek any appropriate clearance before payment. ... keep reading
The spouse exemption can be restricted where only the transferring spouse is a long-term UK resident. An election may remove that restriction, but it also brings the recipient into the wider inheritance tax regime. ... keep reading
A broker’s profit figure may not be your taxable gain. Purchases on the same day and during the following 30 days can override the pooled cost, including transactions made through another account. ... keep reading
