Welcome to the latest edition of Executive Matters, our quarterly publication tailored to the challenges and legal issues faced by Senior Executives.
As many of you will know, the Finance Act 2025 has resulted in seismic shifts to the "non-dom" tax regime. We have therefore produced a handful of short videos explaining the main changes, including the new rules around foreign income and gains; the various reliefs available; and specific considerations for US-UK connected persons.  
Turning to the Boardroom, we discuss the judgment from Rukhadze & Ors v Recovery Partners, in which the Supreme Court gave a sobering reminder that there is no escape from accounting for personal profits arising from a fiduciary relationship – even if you don't know that you are a fiduciary! We also look at Companies House's new verification processes for directors, PSCs and persons filing documents on behalf of companies.   
For more information on the key issues facing the Boardroom, you can access our For the Attention of the Board briefing series. This provides concise, actionable insights on such issues as EDI, sanctions regimes, Health & Safety compliance, and ESG reporting – all from the perspective of the Board. We also offer briefings on ESG-related matters specifically, as part of our ESG for Business Leaders series. Details of both are below.
Finally, we conclude with the inspirational story of Ed Currie and Andy Coxon – two former West End dancers whose gruelling (and sweaty) schedule led them to found their own deodorant brand, the award-winning AKT London. You can listen to their exploits - including the perils of creating deodorant in the kitchen - as part of our Jazz Shapers podcast.