Non-Dom & the New FIG Regime
Planning for individuals affected by the April 2025 abolition of non-dom status and the move to the four-year Foreign Income and Gains regime.
Specialist Tax Advisers
High-Net-Worth Tax Planning for Wealth Protection
Specialist high net worth tax planning for UK individuals with complex wealth. Reduce IHT, CGT & income tax legally with our private client tax advisors. Book…
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UK & International Tax Partner
Quick answer
What does high net worth tax planning involve?
It coordinates decisions that are usually made separately: residence and domicile, how gains are realised and when, how assets are held, cross-border estate exposure, and how family entities interact. The value is in sequencing, because the order in which steps are taken often changes the result more than the steps themselves.
- Residence and domicile
- Both are assessed and documented first, because they determine the scope of every other charge.
- Gain realisation
- Disposals of companies, property and investments are planned against reliefs and timing rather than reacted to afterwards.
- Cross-border estate
- Assets in more than one country are reviewed for parallel succession and inheritance tax outcomes.
- Family and entity structures
- Trusts, holding companies and family investment vehicles are reviewed as one system, with reporting obligations spelled out.
Tax Advisory Solutions
High Net Worth Tax Planning in the UK
Protecting and growing wealth for individuals, families and business owners with £1M+ in assets — legally, strategically, and built around the UK's 2024/25 tax landscape.
If your wealth spans property, investments, business interests and pensions, your tax exposure rarely sits neatly in one place, and neither should your planning. With the £325,000 inheritance tax nil-rate band frozen until 2028, the annual CGT exemption cut to £3,000, and the non-dom regime replaced by the new Foreign Income and Gains (FIG) regime from April 2025, the cost of unstructured wealth has never been higher. At Pearl Lemon Tax, we help high net worth individuals legally reduce inheritance tax, capital gains tax and income tax through coordinated, HMRC-compliant planning. We don't sell off-the-shelf schemes. We build structures around your actual asset base, your family, and your 10-to-30-year horizon.
📞 Book Your Tax Strategy Call
Tax Advisory Solutions
Our Services
Our services are designed to guide you through each stage of high net worth tax planning. With our skills in managing tax issues, we offer the following services:
Wealth Management Tax Strategies
Wealth management is not just about increasing assets—it’s about structuring them efficiently for long-term success while minimising tax obligations. We create strategies that protect your wealth from high tax burdens while adhering to legal regulations.
How it Solves Your Problem: By analysing your wealth portfolio, we help you implement a structured tax-efficient strategy that protects your wealth, including investment properties, stocks, and retirement funds.
Key Benefits: Effective allocation of assets, protection against inheritance tax, and minimising exposure to capital gains taxes.
📞 Review My Wealth Structure
Inheritance Tax Planning
Passing on wealth to the next generation without burdening them with large tax liabilities is crucial for high-net-worth individuals. Our inheritance tax planning helps you protect the legacy you've worked hard to build.
How it Solves Your Problem: We minimise your estate’s exposure to inheritance tax through legal structures such as trusts, making sure that your beneficiaries receive more of what you’ve left them.
Key Benefits: Structured gifting, trust arrangements, and tax-efficient asset transfers.
📞 Cut My Inheritance Tax Exposure
Capital Gains Tax (CGT) Management
Capital Gains Tax can significantly eat into your investment profits. We help high-net-worth individuals handle the complexities of CGT, using legal strategies to reduce the tax burden when disposing of investments.
How it Solves Your Problem: We offer analysis into optimising your asset disposals, timing the sale of investments, and using tax-efficient vehicles.
Key Benefits: Reduced CGT exposure, better timing of asset sales, and capital gains reliefs.
📞 Plan My Capital Gains Efficiently
Income Tax Optimisation
Managing income tax obligations is a key component of wealth management. We create strategies for minimising the tax burden on your income while ensuring compliance with UK tax laws.
How it Solves Your Problem: We provide structuring strategies that optimise your income sources, from dividends to business profits, ensuring they are taxed efficiently and in line with your long-term goals.
Key Benefits: Reduced personal income tax, optimised dividend and salary structures, and better planning for income-generating assets.
📞 Optimise My Income Tax
Offshore Tax Planning
For those with international assets or business interests, offshore tax planning can provide strategic advantages, reducing exposure to UK taxes legally.
How it Solves Your Problem: We help structure your assets and income through offshore entities, making use of tax treaties and regulations that legally lower UK tax exposure.
Key Benefits: Reduced tax on foreign income, asset protection, and international tax compliance.
📞 Explore Offshore & Non-Dom Options
Tax-Efficient Investment Structures
Not all investment vehicles are equal in terms of tax obligations. We help you select the right tax-efficient structures to increase returns and minimise tax liabilities. How it Solves Your Problem: Through the use of ISAs, pension funds, and other tax-advantaged vehicles, we help increase the returns on your investments while minimising tax exposure. Key Benefits: Reduced taxes on investment returns, strategic asset allocation, and improved long-term portfolio performance.
📞 Structure My Investments Tax-Efficiently
Family Office Services
We offer full-service family office solutions to help manage your wealth, investments, and estate. This service helps ensure that all financial and tax matters are coordinated across your family’s wealth. How it Solves Your Problem: By centralising your financial planning, we create simplified tax strategies that address all your wealth management and estate planning needs. Key Benefits: Coordinated wealth management, reduced tax burdens, and long-term financial stability for future generations.
📞 Set Up a Family Office Review
Succession and Business Tax Planning
For business owners, effective succession planning is vital to ensure the business transitions smoothly to the next generation or management, all while minimising tax obligations. How it Solves Your Problem: We help business owners handle complex succession planning strategies, including the use of tax reliefs, trusts, and corporate structures, ensuring that the transfer of business ownership is as tax-efficient as possible. Key Benefits: Minimisation of tax during business succession, better planning for business continuity, and asset protection. Book a call with us today to discuss your tax planning needs.
📞 Plan My Business Succession
Tax Advisory Solutions
Specialist Areas We Cover
Residence & Domicile Planning
Statutory Residence Test reviews and domicile positioning for internationally mobile clients.
Trusts & Estate Structuring
Discretionary trusts, family investment companies (FICs), and gifting strategies including the seven-year rule and potentially exempt transfers.
Business Asset Disposal Relief (BADR)
Structuring exits to access the 10% (where applicable) CGT rate.
Tax-Advantaged Investments
EIS, SEIS, VCTs, and AIM portfolios for inheritance tax relief after two years.
Pension & Retirement Tax Strategy
Annual allowance, tapering, and lifetime allowance replacement planning.
Tax Advisory Solutions
Why High Net Worth Clients Choose Pearl Lemon Tax
12+ years advising UK high net worth and international clients£180M+ in client assets under active tax strategyChartered Tax Advisers (CTA) and STEP-qualified estate planning specialistsDirect experience with HMRC enquiries, non-dom transitions, and family trust structuring"Restructured a £4.2M estate and reduced projected inheritance tax liability by £680,000."— Property Investor, London
Tax Advisory Solutions
High Net Worth Tax Planning – Client Case Studies
Inheritance Tax Mitigation For A London Family Estate
Client: London-based private client with assets exceeding £5 million.
Challenge: A 40 percent potential inheritance tax exposure threatened long-term wealth transfer and liquidity.
Solution: Pearl Lemon Tax established a multi-layered structure using discretionary trusts, lifetime gifting, and residence-based allowances, ensuring compliance with current HMRC rules.
Result: Projected inheritance liability reduced by nearly £1.2 million while maintaining full control of key property and investment assets across generations.
Book a Strategy Consultation Today
Capital Gains Tax Optimisation For An Investor Portfolio
Client: Investor operating across London and Geneva with a mixed asset portfolio.
Challenge: Planned disposal of commercial property and shareholdings created overlapping CGT exposures under reduced 2024/25 allowances.
Solution: Our team modelled disposal timelines, rebalanced holdings through EIS investments, and applied Business Asset Disposal Relief to qualifying assets.
Result: Effective CGT liability reduced by 28 percent with deferred gains restructured through compliant reinvestment vehicles.
Book a Strategy Consultation Today
Succession And Business Continuity Planning For A Family Manufacturing Group
Client: Midlands manufacturing business planning intergenerational ownership transfer.
Challenge: The family required a tax-efficient transition without triggering unnecessary inheritance or capital transfer charges.
Solution: Pearl Lemon Tax created a Family Investment Company structure, adjusted share classes, and implemented Business Property Relief strategies.
Result: Achieved a compliant and sustainable ownership transition protecting both business continuity and multi-million-pound estate value.
Book a Strategy Consultation TodayTax Advisory Solutions
What Our Clients Say
Alexander Brooks
Managing multi‑jurisdiction wealth was becoming increasingly complex after the non‑dom rule changes. Pearl Lemon Tax provided clear guidance on restructuring assets before the Foreign Income and Gains regime begins in 2025. Their team built a compliant UK residency and domicile plan, reducing my effective tax exposure and helping us preserve overseas income. Every recommendation was evidence‑based and tailored to my family’s holdings.
Saira Patel
After selling a technology company, I wanted to structure the proceeds for long‑term investment without unnecessary CGT or IHT liabilities. Pearl Lemon Tax reviewed my share disposal timing, implemented a family trust, and helped me invest part of the gain through an EIS portfolio. The combination reduced my immediate tax bill and positioned future growth efficiently. Their expertise in wealth preservation is second to none.
Mark Daniels
My property group had grown quickly, and I was unaware how exposed I was to inheritance and income tax across personally held and corporate assets. The Pearl Lemon team built a complete ownership review, aligned structure with the 2024/25 allowances, and advised on clean succession options. The advice was practical and immediately usable, not theoretical, and it has already reduced our long‑term tax risk.
Proven Track Record
Why Choose Us
At Pearl Lemon Tax, we provide specialised skills in High Net Worth Tax Planning, ensuring that your wealth is protected, optimised, and structured for long-term success. With our technical knowledge and experience, we create strategies that work within the complex UK tax environment to reduce liabilities and increase wealth retention. Our approach integrates legal, financial, and investment planning strategies to ensure that your wealth remains secure and continues to grow within the confines of the law.
Data-Backed Decisions
High Net Worth Tax Planning – Industry Statistics and Insights
- Around 536,000 individuals in the UK have investable assets worth over £1 million, representing about 1 percent of the adult population. (Source: Charities Aid Foundation)
- Inheritance tax receipts reached a record £8.2 billion during the 2024/25 tax year, the highest ever recorded by HMRC. (Source: Clear Financial Advice – Clear Legacy)
- The Capital Gains Tax annual exemption fell from £12,300 to £6,000 in the 2023/24 tax year and to £3,000 from April 2024 onward. (Source: UK Government – HM Treasury / HMRC)
- These changes continue to increase effective tax exposure for high‑net‑worth individuals, reinforcing the need for active, legally compliant tax planning.
Got Questions?
Frequently Asked Questions
Straight answers to common questions about this tax service.
Protect Your Wealth and Optimise Tax Efficiency
To ensure your wealth is protected and optimised for tax efficiency, schedule a consultation with us today.
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