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...

Tax Cases Round-Up: February and March 2026 In the opening months of 2026, a number of important tax decisions have emerged with direct implications for businesses, partnerships, directors, and advisers. Taken together, these cases send a very clear message: HMRC is taking a firmer stance, the tribunals are applying the law rigorously, and businesses can no longer afford to rely on assumptions, outdated arrangements, or weak compliance processes. At LEXeFISCAL LLP, we believe that...

For internationally mobile high-net-worth individuals, Italy’s Article 24-bis regime remains one of the most interesting residence-planning tools in Europe. Introduced to attract new wealthy residents, it allows qualifying individuals who move their tax residence to Italy to pay a fixed annual substitute tax on foreign-source income and gains, rather than ordinary Italian progressive income tax on those amounts. Italian-source income remains taxed in the usual way. The regime has become even...