Tax Aware Issue 22: September 2025 Editor's note While the substantial tax reforms of the 2024 Autumn Budget are still fresh in mind, attention has already shifted to what this year’s Autumn Budget may bring (expected on 26 November). In this context, we are thrilled to bring you our latest edition of Tax Aware (Issue 22), with insights on recent tax developments and future considerations. Read the full note News The nine-year window: Rethinking the FIG regime The abolition of the "non-dom" rules and remittance basis from April 2025, and introduction of the new four-year FIG Regime has caused a stir in the private wealth world. News Death in service benefits: Pensions tax changes With most of the UK’s working population employed rather than self-employed, the tax changes announced in the 2024 Autumn Budget regarding pensions have caused concern - but what do they mean for death in service benefits provided by employers from 2027? News Share plans: Discretion and the PISCES opportunity For businesses using Enterprise Management Incentives (EMI) and Company Share Option Plans (CSOP), safeguarding the tax advantages is important. News Cryptoassets: UK tax in practice The UK tax treatment of crypto-assets, particularly for individuals not originally from the UK, remains a complex and evolving area. News Business owners: Opportunity for lifetime trust tax planning Reforms to Business Property Relief (BPR) are due to come into force from 6 April 2026, which will significantly limit the inheritance tax (IHT) savings. News ROE: Overseas trust information is now public The Register of Overseas Entities (ROE) publishes information about certain overseas entities, including trusts, that own UK property. News S/EIS: Cracking the PE code for foreign companies Launched in 1994, the Enterprise Investment Scheme (EIS) was introduced to facilitate investment in businesses. The Seed Enterprise Investment Scheme (SEIS) was introduced in 2012 with the same premise but aimed at early-stage companies. News Tax aware FAQ: Do I need a will? Why is it important to have a Will? Subscribe Never miss a publication by signing up to our mailing list Subscribe Tax Aware: Subscribe
News The nine-year window: Rethinking the FIG regime The abolition of the "non-dom" rules and remittance basis from April 2025, and introduction of the new four-year FIG Regime has caused a stir in the private wealth world.
News Death in service benefits: Pensions tax changes With most of the UK’s working population employed rather than self-employed, the tax changes announced in the 2024 Autumn Budget regarding pensions have caused concern - but what do they mean for death in service benefits provided by employers from 2027?
News Share plans: Discretion and the PISCES opportunity For businesses using Enterprise Management Incentives (EMI) and Company Share Option Plans (CSOP), safeguarding the tax advantages is important.
News Cryptoassets: UK tax in practice The UK tax treatment of crypto-assets, particularly for individuals not originally from the UK, remains a complex and evolving area.
News Business owners: Opportunity for lifetime trust tax planning Reforms to Business Property Relief (BPR) are due to come into force from 6 April 2026, which will significantly limit the inheritance tax (IHT) savings.
News ROE: Overseas trust information is now public The Register of Overseas Entities (ROE) publishes information about certain overseas entities, including trusts, that own UK property.
News S/EIS: Cracking the PE code for foreign companies Launched in 1994, the Enterprise Investment Scheme (EIS) was introduced to facilitate investment in businesses. The Seed Enterprise Investment Scheme (SEIS) was introduced in 2012 with the same premise but aimed at early-stage companies.