For years, the UK has offered a favorable tax regime for individuals who consider their permanent home to be outside the UK. However, major changes are coming and the concept of domicile will no longer apply for UK tax purposes. In Billionaires Africa, Partner, Julie Howard and Associate, Annabella King detail why the UK’s new tax system is so important for HNW Africans to understand.

In Family Business United, Partner, William Rollin and Senior Associate, Laura Cullinane reflect on the IHT implications of last Autumn’s Budget and explore the planning opportunity to mitigate IHT and divorce risk in the context of a family business.

The Building Safety Act gained Royal Assent in April 2022 and has subsequently been brought into force through a raft of secondary legislation. Head of Construction, Sarah Rock explores the secondary legislation of The Building Safety Act that is coming in 2025 – including the much-anticipated Building Safety Levy, due to be enacted by Autumn 2025 and the effect of Building Assessment Certificates on conveyancing.