UK 10 year tax residence rule global assets

UK Property Under the 10-Year Residence Rule: Advanced Strategies for Hong Kong Investors 

For experienced property investors, wealth managers, and expatriates based in Hong Kong, the mechanics of UK Inheritance Tax (IHT) are familiar territory. You already know that the standard 40% death tax catches your UK residential and commercial properties because they are classified as situs assets. You are also fully aware that holding these investments through…
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UK inheritance tax tail period

UK IHT Tail 2026: New Residence-Based Rules Explained 

What is the UK IHT Tail Period?  The UK’s inheritance tax system underwent its most significant reform in decades when the domicile and deemed‑domicile rules were abolished from 6 April 2025 and replaced with a new, strictly residence‑based framework. Under this regime, an individual’s exposure to UK inheritance tax (IHT) is determined not by their…
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UK HK Tax Planning

UK Tax Planning in Hong Kong: A Complete 2026 Guide

UK tax planning for Hong Kong residents in 2026 centres on the UK’s new residence-based tax system, which replaced the centuries-old non-dom regime on 6 April 2025. Whether you’re a British expat in Hong Kong, a returning UK resident, or a Hong Kong national with UK assets, your exposure to UK income tax, capital gains…
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