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NLJ this week: Tempting the wealthy back to the UK?

28 March 2025
Issue: 8110 / Categories: Legal News , Tax , Immigration & asylum , Inheritance tax , International
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Post-non-dom, is the UK still a desirable destination for the rich? Not really, but that could change, according to Rosie Todd, partner and head of tax and trusts, and Kerry Garcia, partner and head of employment, immigration and pensions, at Stevens & Bolton. In this week’s NLJ, Todd and Garcia look at the impact of the 6 April 2025 tax overhaul and outline a series of tax and immigration status reforms that could improve the UK’s competitiveness.

On 5 April, the rules applying to non-UK domiciled individuals will end. The authors set out and analyse the impact of the rules that will replace these, including as regards inheritance tax. They cast a critical eye on immigration, noting that ‘apart from the spouse or dependant routes, there are currently very few immigration routes available to wealthy individuals who wish to come to the UK but do not wish to work here’.

The authors draw comparisons between the UK and other countries, and offer some suggestions for improvement. They write: ‘It seems strange that, at a time when the UK is dismantling its non-dom regime, other countries are trying hard to “woo” internationally mobile individuals with some generous tax breaks.’ 

MOVERS & SHAKERS

Birketts—trainee cohort

Birketts—trainee cohort

Firm welcomes new cohort of 29 trainee solicitors for 2025

Keoghs—four appointments

Keoghs—four appointments

Four partner hires expand legal expertise in Scotland and Northern Ireland

Brabners—Ben Lamb

Brabners—Ben Lamb

Real estate team in Yorkshire welcomes new partner

NEWS
Robert Taylor of 360 Law Services warns in this week's NLJ that adoption of artificial intelligence (AI) risks entrenching disadvantage for SME law firms, unless tools are tailored to their needs
From oligarchs to cosmetic clinics, strategic lawsuits against public participation (SLAPPs) target journalists, activists and ordinary citizens with intimidating legal tactics. Writing in NLJ this week, Sadie Whittam of Lancaster University explores the weaponisation of litigation to silence critics
Delays and dysfunction continue to mount in the county court, as revealed in a scathing Justice Committee report and under discussion this week by NLJ columnist Professor Dominic Regan of City Law School. Bulk claims—especially from private parking firms—are overwhelming the system, with 8,000 cases filed weekly
Writing in NLJ this week, Thomas Rothwell and Kavish Shah of Falcon Chambers unpack the surprise inclusion of a ban on upwards-only rent reviews in the English Devolution and Community Empowerment Bill
Charles Pigott of Mills & Reeve charts the turbulent progress of the Employment Rights Bill through the House of Lords, in this week's NLJ
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