News & Insights

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.

Following the October 2024 Budget, wealthy families may accelerate the gifting of assets to reduce their inheritance tax (IHT) liabilities. However, this is not without complication. One particular risk is divorce. Could gifted assets be attacked upon divorce? Careful planning can reduce the risk, as Boodle Hatfield and Cazenove Capital explore in a joint article.

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.

A significant overhaul of UK tax legislation from April 2025 means HNW Nigerians with children in the UK could unknowingly become UK tax residents due to their visits. Understanding the ‘family tie’ rule is crucial to avoid unexpected tax exposure. In Business Post Nigeria, Partner, Julie Howard and Associate, Annabella King break down what parents need to know.

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.

Enfranchisement reform continues with The UK Government’s white paper proposing a new commonhold model to replace leasehold, aiming to build confidence among developers, consumers, and lenders. Partners Naomi Heathcote and Simon Kerrigan report on the white paper.

In December 2024, the Government clarified HMRC’s VAT policy on cladding remediation works for residential buildings. Head of Construction, Sarah Rock and Tax Partner, Andrew Loan outline when remediation qualifies for reduced or zero-rated VAT as ‘snagging’ and when the standard 20% rate applies, as well as examining challenges in reclaiming VAT, particularly for older buildings, and the impact of the Government’s Remediation Action Plan on expediting safety improvements.

A consultation document published on 27 February now confirms how HMRC propose the Inheritance Tax allowance is to apply, particularly in relation to trusts. Hayden Bailey, Natasha Hassall and Emma Haley detail the key features impacting farms and businesses.

With the clock ticking towards the anticipated EPC (Energy Performance Certificate) changes, Senior Associate, Sophie Henwood details why the UK’s commercial property landscape could face a seismic shift.

In the Law Society Gazette, Family Senior Associate, Alexandra Hirst details the drive for transparency in the family court, along with the unintended consequences of having qualifying legal reporters and press in attendance.

In Property Wire, Partner and Head of Construction, Sarah Rock outlines the legislative landscape of fire safety regulations

In Professional Adviser, Partner, William Rollin and Senior Associate, Alexandra Hirst look detail the implications and financial negotiations which may be triggered by the VAT hike on school fees for separated couples.

Navigating the intricacies of the law when dealing with emotional family and children related matters can often feel overwhelming, with many myths and misconceptions clouding the process. At Boodle Hatfield, our team of experts understand the importance of clarity and accurate information during life’s most personal and challenging times. That’s why we’ve created our Family Law Mythbusters series—to address common misunderstandings. Senior Associate, Katie Male outlines the answer to the below myth.

Becoming a first-time investor in UK real estate is a multi-step process that requires a solid understanding of the legal, financial, and strategic considerations involved. To help navigate the process Charlie Hewlett, Sophie Henwood and Will Timbrell outline the key stages involved in acquiring your first investment property – from choosing the right investment vehicle to securing finance, understanding the legal timeline, and managing your property effectively.

Family law has long been shaped by societal norms and traditions. However, as societal norms evolve, so too does the landscape of marriage, divorce, and parenting. In the TL4 HNW Divorce Magazine, Partner and Mediator, Katie O’Callaghan looks at how, in today’s world, we are witnessing a fundamental shift in these dynamics, one that calls into question the legal frameworks that govern family life.