The PWS Offshore Journal

Insights, guides & briefings.

Working papers from our senior advisors on cross-border structuring, banking, licensing, mobility and tax. Long-form guides for the topics that repay careful reading; short briefings when the news moves.

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#tax15 results

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The End of UK Non-Dom Status: What Replaced It and What to Do Now
GuideTax

The End of UK Non-Dom Status: What Replaced It and What to Do Now

Domicile-based taxation ended on 6 April 2025. A working guide to the 4-year FIG regime, the residence-based IHT test, the Temporary Repatriation Facility and the realistic options.

30 Aug 2026 10 min
QNUPS Explained: The Overseas Pension That Sits Outside UK Inheritance Tax
GuideWealth Management

QNUPS Explained: The Overseas Pension That Sits Outside UK Inheritance Tax

What a QNUPS is, how it differs from a QROPS, the inheritance tax position after the residence-based reform, and the mistakes that make HMRC treat one as a sham.

29 Aug 2026 8 min
Crypto Founders and Tax Residency: Structuring Before the Token Generation Event
ArticleFounders

Crypto Founders and Tax Residency: Structuring Before the Token Generation Event

Residency and entity decisions made after a token generation event are usually too late to change the tax outcome. Here's what needs to happen before it.

25 Aug 2026 5 min
Non-Dom Regimes After the Reforms: Who Still Actually Benefits
ArticleTax

Non-Dom Regimes After the Reforms: Who Still Actually Benefits

The UK, Italy, Greece, and Cyprus non-dom regimes have all been tightened or restructured. Here's what's actually left, and who they still work for.

24 Aug 2026 5 min
VAT Registration Abroad: The Threshold Nobody Tracks Until It's Missed
ArticleTax

VAT Registration Abroad: The Threshold Nobody Tracks Until It's Missed

Digital and services businesses cross foreign VAT thresholds without realizing it. Here's how the thresholds actually work and what happens once you miss one.

23 Aug 2026 5 min
Stock Options Across Borders: The Tax Trap Nobody Flags at Grant
ArticleFounders

Stock Options Across Borders: The Tax Trap Nobody Flags at Grant

Options granted in one country and vested after a relocation can trigger tax in both. Here's why grant-date paperwork rarely accounts for it.

19 Aug 2026 5 min
Succession Planning Across Three Jurisdictions: Where Wills Actually Conflict
ArticleWealth Management

Succession Planning Across Three Jurisdictions: Where Wills Actually Conflict

A will valid in one country can be overridden in another. Here's where forced heirship, situs rules, and conflicting wills actually collide."

15 Aug 2026 5 min
Digital Nomad Visas vs. Tax Residency: The Paperwork Trap
ArticleJurisdictions

Digital Nomad Visas vs. Tax Residency: The Paperwork Trap

A digital nomad visa lets you live somewhere legally. It doesn't decide where you're tax resident. Here's why the two get confused, how the confusion gets expensive, and how to actually structure it.

13 Aug 2026 5 min
UAE free zones in 2026: which ones still make sense, and for what
BriefingJurisdictions

UAE free zones in 2026: which ones still make sense, and for what

There are more than forty free zones in the UAE and they are not comparable. This briefing sets out which zones work for which activity in 2026, how the qualifying free zone person rules constrain the 0% rate, and when mainland is simply the better answer.

2 Aug 2026 10 min
The 15% floor: who Pillar Two actually catches, and who thinks they are caught but is not
BriefingTax

The 15% floor: who Pillar Two actually catches, and who thinks they are caught but is not

The global minimum tax applies to groups above a €750m consolidated revenue threshold — yet it is reshaping decisions far below that line, often wrongly. This briefing separates who is genuinely in scope, what the top-up mechanics do, and how mid-sized groups should read it.

2 Aug 2026 9 min
CARF: what crypto data starts moving, and when
BriefingCompliance

CARF: what crypto data starts moving, and when

The Crypto-Asset Reporting Framework turns exchange balances and transactions into automatically exchanged tax information. Forty-six jurisdictions are committed to first exchanges by 2027, a further group by 2028. This briefing sets out who reports, what is reported, and what to fix in the window that remains.

1 Aug 2026 9 min
Cross-border portfolio construction: domicile, currency and the two traps that catch most investors
BriefingWealth Management

Cross-border portfolio construction: domicile, currency and the two traps that catch most investors

US estate tax on offshore-held US shares, and PFIC treatment of non-US funds. Two rules that quietly reshape how an internationally mobile portfolio should be built.

15 Jul 2026 9 min
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