UK tax update April 2026

In this article for the April edition of French estate planning journal Ingénierie Patrimoniale, Edward Reed and George Mitkov look at the following recent developments in the UK (and further afield):

• Recent case law, including: the High Court’s decision in the SKAT case; Guernsey court blessing for onshoring trusts; and two recent judicial review cases brought against HMRC;
• The expansion of the Register of Overseas Entities and the Trust Registration Service; and
• Increases in the allowances for 100% relief under the new Agricultural and Business Property Relief rules.

Read the full article.