Insights
Notes from the practice
Commentary on cross-border structuring, banking, residence, tax and regulatory change. Articles more than 24 months old carry a note saying so.
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598 articles, page 8 of 13
Asset Protection
Offshore Annuities for Creditor Protection: A Guide
How offshore annuities can shield assets from creditors, the protection they offer compared with trusts, and the limits that planning must respect.
Corporate
Ras Al Khaimah Company Formation in the UAE
Ras Al Khaimah company formation covers RAK ICC offshore and RAKEZ free zone. We explain the uses, substance, UAE corporate tax and banking realities.
Asset Protection
Protecting Inheritance Offshore: A Family Guide
How protecting inheritance offshore actually works for international families, the structures that hold up, and the planning mistakes that quietly undo them.
Tax Strategy
UK Corporation Tax Planning 2025: A Practical Guide
UK corporation tax planning in 2025: the rates and reliefs that matter, where genuine efficiency lives, and the structuring traps to avoid.
Regulatory
UK Autumn Budget: Offshore Planning Implications
What the UK Autumn Budget direction means for offshore structures: the non-dom changes, IHT shifts, and how internationally mobile families should respond.
Tax Strategy
Annual Tax on Enveloped Dwellings (ATED) Explained
A clear guide to the Annual Tax on Enveloped Dwellings (ATED): who pays, the reliefs that matter, valuation dates, and the planning traps to avoid.
Tax Strategy
Capital Gains on Offshore Assets: A UK Tax Guide
How UK residents are taxed on capital gains from offshore assets: the worldwide charge, the remittance basis, temporary non-residence, and reporting traps.
Tax Strategy
Salary vs Dividends for the Offshore Company Director
How offshore company directors should weigh salary against dividends: residence, substance, withholding, social security, and getting the mix right.
Tax Strategy
Offshore Dividend Planning With a Holding Company
How a holding company supports offshore dividend planning: participation exemptions, withholding tax, treaty access, substance, and the pitfalls to avoid.
Compliance
UK Trust Tax Compliance and Reporting: A 2025 Guide
UK trust tax compliance in 2025: registration, the Trust Registration Service, income and capital gains, IHT charges, and reporting deadlines for trustees.
Tax Strategy
Pension Planning for the Internationally Mobile
Pension planning for internationally mobile individuals: cross-border tax, treaty relief, transfers, currency risk, and the traps that catch mobile savers.
Tax Strategy
Can You Legally Pay No Tax? What Is Real, What Is Not
Whether paying no tax legally is possible: the genuine routes, why residence and substance matter, and the schemes that promise zero tax but deliver liability and risk.
Tax Strategy
Capital Gains Tax-Free Countries: A 2026 Guide
Capital gains tax-free countries in 2026: where gains genuinely escape tax, how residence and exit taxes work, and the conditions that make or break a move.
Tax Strategy
Countries With No Income Tax: A 2026 Guide
A clear, current look at countries with no income tax, how residency actually works there, and the planning pitfalls that catch unprepared movers.
Tax Strategy
Territorial Tax Countries: A Practical 2026 Guide
A practical guide to territorial tax countries, how foreign-income exemptions really work, the remittance traps, and who benefits most in 2026.
Tax Strategy
How to Reduce Taxes as an Entrepreneur: 2026 Guide
How to reduce taxes as an entrepreneur, legally: entity choice, residency, holding structures, remuneration and the pitfalls that undo good planning.
Tax Strategy
Exit Tax Guide by Country: What to Know in 2026
An exit tax guide by country: how departure taxes work, which jurisdictions impose them, common triggers, and how to plan a clean, compliant exit.
Corporate
The Dutch BV as a Holding Company: A Guide
A Netherlands BV holding structure offers the participation exemption and a deep treaty network. We explain when it works and the anti-abuse realities.
Tax Strategy
Non-Dom Tax Regimes Worldwide: A 2026 Comparison
A 2026 guide to non-dom tax regimes worldwide, comparing how Italy, Greece, Malta, Cyprus, Ireland and others tax foreign income for new residents.
Tax Strategy
Flat-Tax Countries for Expats: A 2026 Guide
A 2026 guide to flat-tax countries for expats, comparing fixed-charge and flat-rate regimes in Italy, Greece, Switzerland and beyond, with the pitfalls.
Tax Strategy
How to Leave the German Tax System: A 2026 Guide
How to leave the German tax system in 2026: ending unlimited tax liability, the Wegzugsteuer exit tax, extended limited liability, and the common traps.
Tax Strategy
How to Leave the Australian Tax System: A 2026 Guide
How to leave the Australian tax system in 2026: ceasing tax residency, the CGT deemed-disposal exit tax, the residency tests, and the common pitfalls.
Tax Strategy
How to Leave the Canadian Tax System: A Practical Guide
How to leave the Canadian tax system cleanly: severing residency, the departure tax on deemed disposition, RRSP and TFSA treatment, and common pitfalls.
Tax Strategy
How to Leave the French Tax System: A Practical Guide
How to leave the French tax system: severing residency under the four tests, the exit tax on substantial shareholdings, social charges, and key pitfalls.
Tax Strategy
How to Leave the South African Tax System: A Practical Guide
How to leave the South African tax system: ceasing residence, the deemed-disposition exit charge, retirement funds, and exchange control.
Tax Strategy
How to Leave the Swedish Tax System: A Practical Guide
How to leave the Swedish tax system: severing residence, the five-year essential-connection rule, the ten-year capital gains rule, and key pitfalls.
Tax Strategy
The Worst Countries for Tax Residency in 2026
The worst countries for tax residency share the same traps: worldwide taxation, exit taxes, and sticky rules. Here is what to watch before you move.
Tax Strategy
International Tax Structures for Freelancers and Solo Founders
A clear guide to international tax structures for freelancers: residency, company use, permanent establishment risk, and where simple beats clever.
Fintech
Isle of Man eGaming and iGaming Licensing: A Guide
An authoritative guide to Isle of Man eGaming and iGaming licensing: licence types, substance, banking, player funds, and why operators choose the Island.
Corporate
Isle of Man Corporate Tax: The 0 Percent Rate Explained
Isle of Man corporate tax explained: how the 0 percent standard rate works, the 10 and 20 percent exceptions, substance, distributions, and who it suits.
Structures
Isle of Man Captive Insurance: A Practical Structuring Guide
How Isle of Man captive insurance structures work, who they suit, and the licensing, capital and governance realities behind setting one up.
Fintech
Isle of Man Crypto Businesses: Registering Under the DSIA
How cryptocurrency businesses register under the Isle of Man DSIA and AML regime, what oversight to expect, and where the regulatory perimeter sits.
Structures
Setting Up a Trust in the Isle of Man: A Complete Guide
A practical guide to setting up an Isle of Man trust: the law, parties, taxation, common uses and pitfalls for international families.
Structures
Isle of Man vs Jersey vs Guernsey: Crown Dependencies Compared
Isle of Man vs Jersey vs Guernsey compared: tax, trusts, funds, banking and reputation to help choose the right Crown Dependency for your structure.
Structures
Offshore Real Estate Holding Structures: A Candid Guide
When an offshore real estate holding structure genuinely helps with succession, privacy and lending, and where ATED and non-resident CGT bite.
Funds
Guernsey Private Investment Funds: The PIF Explained
A clear guide to the Guernsey Private Investment Fund (PIF) regime: the three routes, who qualifies, timelines, and where the PIF fits for managers.
Structures
Guernsey Insurance-Linked Securities (ILS): A Guide
How Guernsey structures insurance-linked securities (ILS): cells, transformers, the regulatory route, tax position and where the jurisdiction adds value.
Structures
Guernsey Image Rights: Registering and Structuring
Guernsey image rights explained: the registered image right, who it suits, licensing, tax position and the pitfalls athletes and talent should avoid.
Corporate
Guernsey Non-Resident Company Tax: A Practical Guide
How Guernsey taxes non-resident and resident companies: the zero rate, exceptions, residence and management rules, substance, and pitfalls to avoid.
Structures
Setting Up a Foundation in Guernsey: A Practical Guide
How to set up a Guernsey foundation for wealth holding and succession, including governance, founder powers, beneficiaries and the practical pitfalls.
Regulatory
FATF Grey List Updates 2025: What They Mean for You
FATF grey list updates in 2025 reshape banking and due diligence for offshore structures. Here is what changed, why it matters, and how to respond.
Regulatory
The EU AML Single Rulebook 2025: A Practical Guide
The EU AML single rulebook and new AMLA authority reshape anti-money-laundering compliance across the bloc. Here is what changes and how to prepare.
Compliance
Anti-Money Laundering and Offshore Structures: A Guide
A practical anti-money-laundering guide for offshore structures: how AML works, what banks expect, and how legitimate clients clear due diligence smoothly.
Regulatory
Global Minimum Tax: What It Means for Offshore Structures
How the global minimum tax reshapes offshore structures, who falls in scope, and the planning moves that still work for international groups in 2026.
Fintech
Offshore EMI White Labels: A Strategic Launchpad
How offshore EMI white labels let entrepreneurs launch payment and wallet products fast, what they really offer, the risks, and when a licence wins instead.
Fintech
Best Countries for Crypto Companies in 2026
The best countries for crypto companies in 2026, how leading jurisdictions compare on licensing, banking and tax, and how to choose the right base.
Fintech
How to Start a Payment Company: A Founder's Guide
How to start a payment company: choosing a model, securing a licence or partner, banking, capital, compliance, and the structure that makes it scalable.
Fintech
How to Get an EMI Licence: A Practical Guide
How to get an EMI licence: where to apply, capital and governance requirements, the application process, timelines, and the pitfalls that delay approval.
Also in Insights
Reference
Guides and comparisons
Longer guides on jurisdictions, structures and routes to residence.
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Example scenarios
Illustrative scenarios showing how a matter is approached.
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Glossary
Plain-English definitions of cross-border terms, from ATED to VASP.
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Questions clients ask
How the firm works, what it charges and where it operates.
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Much of the firm's thinking sits in client memoranda rather than published articles. The note covers the parts that apply more widely: changes in jurisdictions, banking practice and regulatory deadlines.
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