Residency, citizenship and tax posture for borderless families.
The pension charge takes effect for deaths on or after 6 April 2027, and the statute is unusually specific about it. The relief cut sold alongside it is already in force — at a £2.5 million allowance, not the £1 million the Budget documents described.
September 18, 2026 · 6 min read
The remittance basis has been replaced by a framework that counts years of residence rather than a domicile, and it is now in its second tax year. What it asks of a family weighing a move: ten clean years before arrival, four years of relief after it, and a tail that follows you out.
September 14, 2026 · 5 min read
The golden visa did not die; it put on a suit. Property routes are closing, fund and jobs routes are opening, and the sensible applicant chooses the life first and the paperwork second. The 2026 map, honestly drawn.
September 11, 2026 · 4 min read
Tax residence is decided less by where you say you live than by where your days, your house, your children's school and your dog say you live. A field guide to the arithmetic and the alibis.
September 9, 2026 · 4 min read
Between a Caribbean price floor and a European court ruling, buying a passport has become a smaller, dearer and more forensic business. What remains still works — for applicants who can survive the due diligence.
September 7, 2026 · 4 min read
A family can relocate over a summer; its office cannot. Management and control, substance and banking all move at different speeds, and the order in which you move them decides whether the old jurisdiction lets go.
September 6, 2026 · 4 min read
