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Rebuilding lives after brain injury: the role of the Court of Protection
Jemma Garside
A move to the UK from the US often begins with practicalities such as visas and travel arrangements, but those steps are only the start. From a tax perspective, the more important issue is not the date of arrival, but when UK tax residence is triggered. That question is governed by strict rules and, for many US individuals, the answer is far less intuitive than expected.
UK property has long been a magnet for international wealth. From prime London townhouses to rural estates, buyers from across the globe have regarded British real estate as a safe, prestige asset class. But the tax landscape has shifted dramatically, and for those owning or acquiring UK property from overseas, the rules are now considerably more complex — and more expensive.
According to the PDSA’s 2024 report on pet populations, over 51% of UK adults currently own a pet. To many their pets are not “just pets”, but beloved family members and a core part of their family unit. If something unforeseen should happen in the future, most would want the best for their pets. Often, however, when an unplanned major live event happens, such as a divorce or the death of a pet owner, thought has not been given to what should happen to the pets.
While the Autumn Budget brought tax rises and gloom for some, it delivered relief and comfort to the victims and families of the Infected Blood Scandal, as the Chancellor Rachel Reeves announced that she would “exempt all payments from the Infected Blood scheme from inheritance tax (‘IHT’) regardless of the circumstances in which those payments are passed down”. This decision finally resolves a longstanding technical ‘secondary transfer’ flaw that had created a secondary injustice for affected families. The changes ensure that compensation awarded for a public failure will no longer be diminished by unfair taxation.
The valuation of personal assets—such as artwork, antiques, and jewellery—is a critical consideration in a range of legal, financial, and estate planning contexts. Whether prompted by divorce, inheritance, insurance, or general curiosity, an accurate and defensible valuation is essential. The process, however, is nuanced and requires careful attention to both methodology and documentation to ensure that valuations withstand scrutiny by courts, auction houses, or tax authorities.
Jemma Garside
Lord Carter of Haslemere CB
Nikola Southern
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