Expertise in the jurisdictions that matter.

United Kingdom

One of the world's most complex tax and legal environments — and one of the most consequential for international clients.

The UK presents a distinctive set of considerations for businesses, investors and private clients. The interaction between residence, domicile and the source of income creates a layered tax position that requires careful ongoing management. We advise on the full range of UK tax and legal matters, with particular depth in the areas most relevant to internationally mobile clients and businesses with cross-border interests.

Areas we cover

• UK residence and domicile — including non-dom status and the remittance basis.
• Income tax, capital gains tax and inheritance tax planning.
• Corporate structures, holding companies and UK business taxation.
• UK property — acquisition, ownership structures and SDLT.
• Trusts, estates and succession planning with a UK dimension.
• Coordination with UK accountants, solicitors and other specialists.

Dubai & UAE

A jurisdiction that has changed significantly — and continues to evolve.

The UAE has become a serious destination for internationally mobile entrepreneurs, investors and businesses. The introduction of corporate tax, the development of free zone regimes and the increasing sophistication of the regulatory environment mean that establishing and maintaining a UAE presence requires more careful consideration than it once did. We advise on the full range of UAE tax, legal and structuring matters, with particular focus on the practical requirements of establishing and operating in the Emirates.

Areas we cover

• UAE residency — visa categories, requirements and planning.
• Corporate tax — applicability, free zone qualification and compliance.
• Free zone structures — selection, establishment and ongoing requirements.
• Mainland and offshore business structures.
• Interaction between UAE residency and UK or other tax obligations.
• Coordination with UAE legal, corporate and accounting advisers.

Switzerland

Stability, discretion and a tax environment that rewards careful planning.

Switzerland offers a distinctive combination of legal certainty, political stability and a tax regime that can be highly advantageous for the right client profile. Lump-sum taxation, cantonal variation and the treatment of foreign-source income create planning opportunities that are not available elsewhere. We advise on the Swiss dimension of international structures, with particular focus on the considerations relevant to high-net-worth individuals and internationally active businesses.

Areas we cover

• Swiss residence — cantonal considerations and lump-sum taxation.
• Wealth and income tax planning for Swiss residents.
• Swiss holding and operating structures.
• Interaction between Swiss residence and other jurisdictional obligations.
• Succession and estate planning with a Swiss dimension.
• Coordination with Swiss legal, tax and fiduciary advisers.

Hong Kong

A gateway jurisdiction with a distinctive tax regime and enduring commercial significance.

Hong Kong's territorial tax system, low rates and well-developed legal framework continue to make it an important jurisdiction for businesses and investors with interests across Asia and beyond. We advise on the Hong Kong dimension of international structures — including holding arrangements, residency considerations and the interaction with other jurisdictions in which clients operate.

Areas we cover

• Hong Kong residency and the right of abode.
• Territorial tax system — scope, exemptions and planning.
• Hong Kong holding and operating structures.
• Interaction with Mainland China and other regional jurisdictions.
• Coordination with Hong Kong legal, tax and corporate advisers.

Singapore

Asia's pre-eminent wealth and business hub — with a tax environment to match.

Singapore has established itself as the leading jurisdiction in Asia for wealth management, family offices and internationally active businesses. Its territorial tax system, extensive treaty network and well-regulated financial sector make it a natural base for clients with interests across the region. We advise on the Singapore dimension of cross-border structures, with particular focus on residency planning, holding arrangements and the requirements of the family office regime.

Areas we cover

• Singapore residency — employment pass, EntrePass and permanent residence.
• Territorial tax system and foreign-sourced income exemptions.
• Family office structures — Section 13O and 13U incentives.
• Singapore holding and operating structures.
• Coordination with Singapore legal, tax and MAS-regulated advisers.

Netherlands

A European hub with a sophisticated tax infrastructure and strong treaty network.

The Netherlands occupies a distinctive position within Europe — combining a business-friendly environment, an extensive double tax treaty network and a well-developed legal system. It remains an important jurisdiction for international holding structures, European headquarters and clients with interests across the continent. We advise on the Dutch dimension of cross-border arrangements, with particular focus on holding structures, the participation exemption and the interaction with other European jurisdictions.

Areas we cover

• Dutch holding structures and the participation exemption.
• European headquarters and substance requirements.
• 30% ruling and expatriate tax arrangements.
• Dutch treaty network and cross-border planning.
• Coordination with Dutch tax, legal and corporate advisers.

Ireland

An English-speaking EU member with a competitive tax environment and deep commercial infrastructure.

Ireland's combination of EU membership, a 12.5% corporate tax rate, an extensive treaty network and a common law legal system makes it a compelling jurisdiction for businesses seeking a European base. It is particularly relevant for clients with UK connections who require continued access to European markets. We advise on the Irish dimension of international structures, with particular focus on corporate tax, holding arrangements and the practical requirements of establishing an Irish presence.

Areas we cover

• Irish corporate tax — 12.5% trading rate and qualifying activities.
• Holding structures and the participation exemption.
• Irish residency — ordinary residence and domicile.
• EU access and post-Brexit structuring considerations.
• Coordination with Irish solicitors, tax advisers and corporate service providers.