For individuals, we regularly advise on:

• The impact of the statutory residence test rules.
• How UK rules interact with other jurisdictions with a view to avoiding double taxation.
• Domicile and remittance issues.
• UK tax advice and tax return services for non-UK residents who have UK sources of income.
• Capital Gains Tax on UK property disposals.
• The tax treatment of distributions received from offshore trusts; and
  utilising HM Revenue and Customs’ Worldwide Disclosure Facility to help clients regularise their international tax affairs in the UK.

For businesses, we regularly advise on:

• The best structure for expansion for UK tax purposes for UK businesses looking to expand overseas or overseas businesses looking to expand into the UK.
• Maximising double tax relief claims.
• A full tax and accounting compliance service for overseas businesses setting up in the UK.
• Annual Tax on Enveloped Dwelling tax filings.

For offshore trusts, we regularly advise trustees on:

• Their UK tax reporting requirements.
• The tax impact of distributions to UK resident beneficiaries and/or settlors.

United Nations Joint Staff Pension Fund (UNJSPF) / Caisse Commune des Pensions du Personnel des Nations Unies (CCPPNU)

For individuals shortly retired from the United Nations or one of its agencies, following a period working abroad, we recognise that engaging with the UK tax authority can be a daunting prospect. We are happy to assist UNJSPF pensioners to:

• Understand their UK filing obligations.
• Register for and to prepare UK tax returns.

Using a precedent set in the Upper Tribunal Case of Maklin v HM Revenue & Customs [2015] we can assist with:

• Determining what part of any UNJSPF pension may be exempt from UK taxation.
• Determining how long such an exemption may last until.
• Making any relevant tax reclaims for earlier years for those pensioners who may have paid tax on the whole of their pension.

For those about to retire we can help model after-tax income levels to assist with choosing what level of lump sum pension to commute and what level of regular pension to take, to allow for an informed choice between the two.