Client Scenario

Our Client is a South African citizen who was born in Cape Town, where she has lived all her life.  As well as having a significant stake in the financial services business she co-founded, she inherited a substantial sum of cash and investments when her father passed away in late 2013.

Our Services

For lifestyle reasons, she and her family made the decision to move to the UK in the summer of 2019. Having been referred to Lancaster Knox by her solicitor, with whom we had an existing relationship, we advised on and project managed every aspect of the family’s move to the UK.

  • Providing UK tax advice to their move, particularly focussed on the UK non-domicile regime. Our intricate understanding of the UK Statutory Residence Test meant we were able to ensure the family became UK tax resident at the appropriate time.
  • Working with the Isle of Man branch of a bank to establish a bank account structure to allow the family to make tax-efficient remittances to the UK and maximise the benefit of the remittance basis of the taxation.
  • Liaising on the client’s behalf with UK lawyers to facilitate the purchase of their new home in the UK, and putting in place appropriate Wills and Lasting Powers of Attorney.
  • Establishing a non-UK discretionary trust for the benefit of the client’s children and future generations.


We now continue to act for the client and her family on a wide range of UK and International matters, including all statutory UK tax compliance and advising on specific projects.

Please note that this case study reflects the facts, circumstances and tax position at the time the project was undertaken. It has not been updated for any subsequent change in tax law or practice and must not be construed as advice, or otherwise relied upon for any purpose.