US Private Wealth Drawn To London Property Opportunities

President Obama noted that a small, five-storey office building in the Cayman Islands capital George Town, Ugland House, is officially home to more than 18,000 companies, yet only 241 people work there.

When someone who's not domiciled in the UK dies holding UK assets, it's sometimes difficult to understand the UK IHT reporting requirements.

The FCA has published its wealth management survey report 2026, providing firms with data and sector insights to help them understand the market, compare their approach and raise standards.

Independent Financial Advisers need comprehensive information about a protected party's background, current finances, and future care projections to provide effective advice in Court of Protection cases. Deputies who understand how to frame instructions properly—focusing on what the money needs to achieve rather than simply what's available to invest—receive better-targeted financial guidance and can more effectively manage family expectations through scenario modelling.

Private Perspectives brings together expert insights and commentary from across Mishcon Private and the wider firm, exploring the critical issues that shape wealth management, business strategy, reputation, and legacy planning for high-net-worth individuals and families. This inaugural issue examines the evolving landscape of private wealth in a modern global economy.

Court of Protection deputies face inconsistent investment risk categories across financial firms, with no industry standard for scales or terminology. Understanding capacity for loss and need to take risk, rather than attitude to risk, proves essential when making investment decisions on behalf of protected persons, particularly when combined with proper cash buffers and life expectancy considerations.

With significant inheritance tax changes for pensions taking effect in April 2027, this comprehensive guide examines five essential areas of estate planning that families should review this autumn. From pension arrangements and regular gifting strategies to education funding, lasting powers of attorney, and digital asset management, discover practical steps to ensure your financial affairs remain aligned with your objectives and compliant with evolving tax legislation.

The UK government has introduced significant changes to trust registration requirements, affecting both the Trust Registration Service and the Register of Overseas Entities. These new rules expand registration obligations for overseas trusts holding UK land while providing exemptions for certain low-value trusts, requiring trustees to review their compliance status and take action by specified deadlines.

Explore how wealth extends beyond financial metrics to encompass values, culture, possessions, and philanthropy. This collection examines the broader dimensions of legacy planning, from values-led investing and cultural perspectives on succession to the emotional significance of heirlooms and passion assets, offering insights into creating meaningful and lasting legacies.

This "regrettably growing catalogue of family disputes," as the court noted, provides a multi-million dollar case study in how ambiguity and the "borrowing" of names can catastrophically backfire...

The Charity Commission policy team has recently published a blog discussing the pros and cons of charities engaging with cryptoassets, such as cryptocurrencies.

At a time when trusts are coming increasingly under attack, it is quite common for the validity of a trust to be questioned on the basis that the instrument creating it is a sham document or fails to fulfil the requirements for the creation of a valid trust.

California's proposed Billionaire Tax Act would impose a onetime 5% excise tax on individuals and trusts with assets exceeding $1 billion, creating unprecedented challenges for estate planners. The retroactive application and anti-abuse provisions raise critical questions about the treatment of grantor trusts, non-grantor trusts, and beneficiary interests that deviate significantly from established federal wealth transfer tax principles.

As the UK anticipates its first Budget under Andy Burnham's premiership on 28 October 2026, questions arise about whether 'Manchesterism' will introduce an exit tax regime. This analysis examines how different jurisdictions—from Canada's deemed disposal system to France's targeted charges on substantial holdings—tax individuals leaving their borders, and explores what form a UK exit tax might take if implemented.

Florida has enacted significant statutory changes affecting trust administration, probate procedures, and business entity formation. These reforms introduce streamlined nonjudicial processes for trustee discharge, expand access to simplified probate administration, and establish a new framework for protected series LLCs that offers enhanced asset protection and operational flexibility for estate planners and business owners.

Kids Company was a high-profile charity which provided support to disadvantaged inner city children and young people.

The UK government has published its response to consultation on flexible working reforms, introducing a new reasonableness test for employers refusing requests from 2027. The reforms will require employers to meet with employees before rejecting applications and explain why refusal is reasonable, while consultation data reveals significant gaps between employer and employee perceptions of the current system.

Japan's Foreign Exchange and Foreign Trade Act amendments, promulgated in June 2026, introduce significant changes to foreign direct investment screening procedures. These modifications expand regulatory oversight to include indirect acquisitions, mandate reporting of risk mitigation measures, and grant authorities enhanced powers to address national security concerns even after transactions are completed.

The UK government has accelerated the implementation of new subscription contract rules under the Digital Markets, Competition and Consumers Act 2024, moving the enforcement date to January 2027. These regulations introduce stricter transparency requirements at sign-up, mandatory cooling-off periods including a new renewal cooling-off window, and simplified cancellation processes designed to eliminate 'subscription traps' that lock consumers into unwanted recurring payments.