Clarke’s Taxation of Individuals and Entities, formerly called Clarke’s Offshore Tax Planning, is a key reference work for lawyers, accountants and other professionals who advise individuals on UK taxation, particularly those whose affairs have an international dimension. It addresses the ever-more complex UK tax rules that apply to such individuals, and entities they may create or benefit from.
This edition takes account of all developments up to 30 September 2025. The period covered by this edition has been one of dramatic change. The April 2025 reforms, which abolished the remittance basis, modified the rules on what counts as a remittance, introduced the temporary repatriation relief, introduced the new four-year tax regime for qualifying new residents, and brought in the concept of long-term residence as a determinant of IHT exposure, are addressed in detail. The work analyses the complex changes to the anti-avoidance rules which have been made in connection with these reforms, including the repeal of the so-called trust protections. Lastly, the work discusses all relevant case law in the period.
