Contributed article
UK tax update October 2025
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1 minute read
In this article for the October edition of French estate planning journal Ingénierie Patrimoniale, Edward Reed and Luisa Melendez look at the following recent developments in the UK.
- Practical considerations for people moving to the UK under the new foreign income and gains (FIG) regime.
- Recent case law on the meaning of “exceptional circumstances” in the UK’s Statutory Residence Test.
- Upcoming reforms to Agricultural and Business Property Relief.
Read the full article.
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