The popularity of Family Investment Companies (FICs) has increased over recent years, and they are viewed as a corporate alternative to the more common discretionary trust.

The doctrine of the three certainties—certainty of intention, subject matter, and objects—is essential for a valid Trust. These ensure clear intent, identifiable Trust property, and definite Beneficiaries. Without them, a Trust may fail, causing legal, tax, and Beneficiary rights issues. Professional Trustees can help ensure compliance and proper Trust constitution.

This test for UK tax residence was replaced with a statutory residence test, but it is still commonly believed that the above statement is correct.

The Malta Permanent Residence Programme (MPRP) was introduced in 2021, when it replaced the Malta Residence and Visa Programme (MRVP).

The Island of Guernsey offers Private Clients confidence in relation to the preservation, protection and growth of their wealth.

The use of trusts for wealth management and asset protection has evolved well beyond their English Common Law origins. Today, Switzerland stands out as a preferred jurisdiction for the administration of trusts, offering a unique combination of legal recognition, flexibility and professionalism. So, what makes Swiss Trustees particularly valuable?

This island offers a fully developed open market economy, and has a hardworking and multilingual population.

With over 20% of the population being made up of expats it is clear that Cyprus has become a hotspot for those looking to relocate.

The transfer of wealth to the next generation is a critical issue. The next two years are expected to see the largest transfer of wealth from ‘Baby Boomers' (those born between 1944 and 1964) to the younger generations.

Understanding the difference between legal residency (from the Golden Visa) and tax residency is the first and most important step.

This in turn has led over the past twenty years to the introduction of a plethora of international tax, regulatory and automatic exchange of information measures.

For international tax and legal advisers, selecting the right jurisdiction for a client's holding company is a balance of commercial flexibility, fiscal efficiency, reputation, and regulatory integrity.

From 6 April 2016 UK companies and limited liability partnerships must keep a register of Persons with Significant Control.

Firstly, it is important to understand that tax residency and legal residency are two entirely different things and it is essential not to confuse the two.

Modern family wealth is increasingly international. Entrepreneurs, investors, and high-net-worth families often hold assets across multiple jurisdictions, while family members may reside in different countries.

Malta has become a popular choice for an increasing number of multinational groups seeking an efficient holding structure.

As UK employers, it is likely that you will, at some point, come across migrants with digital UK immigration status only.

The Cyprus Non-Domicile regime (or non-dom) hinges on a person's domiciliation.

This article considers a number of questions that we are frequently asked regarding Swiss companies.

This article considers several questions that we are frequently asked regarding Swiss companies.