Road To Naples Series Road to Naples: Why Arriving in Italy Requires More Than Leaving the UK Cleanly For internationally mobile individuals, families and entrepreneurs considering a move from the United Kingdom to Italy, the relocation journey does not begin with the removal van, the property purchase or the lifestyle decision. It begins much earlier, with timing, sequencing and tax residence. In the latest article Road to Naples series, Dr Clifford Frank examines one of the most important...

Recent UK tax decisions are sending a clear message: a structure can be professionally implemented, properly documented and commercially coherent, yet still fail to produce the tax result originally expected. In his latest analysis, Dr Clifford Frank, Senior Partner at LEXeFISCAL LLP, reviews five important tax decisions from April to July 2026, alongside a major Government consultation that could materially affect owner-managed businesses and private clients. The cases span several areas of...

Leaving the UK for Italy: Why Inheritance Tax Planning Must Not Be Left Until Last For many UK-based high-net-worth and ultra-high-net-worth individuals, Italy has become one of the most attractive destinations in Europe. It offers an exceptional lifestyle, access to European culture, family continuity, property opportunities, and, for the right individuals, a compelling tax framework through the Italian Article 24-bis neo-resident regime. Much of the conversation around relocating to Italy...