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James Ward

James Ward is head of private client at law firm Kingsley Napley and works with clients with complex and high value estates, including business owners, those with overseas properties or international clients who have recently arrived/invested in the UK or are non-UK domiciled. He can be contacted by email: jward@kingsleynapley.co.uk.

ARTICLES

Are the rules for potentially exempt transfers and private resident relief in the chancellor’s sight?

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Tax tip: National Insurance and trailing payments to IMEs Readers’ forum: Split year treatment of pension income Readers’ forum: HMRC pursuing non-filing penalties for deceased expat Readers’ forum:Resident or non-resident? Readers’ forum: Is work being done for US or UK company?

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NEWS

Defer plans to mandate tax adviser registration, say professional bodies Surge in tax and National Insurance receipts since April Talking points webinars on making tax digital Agent update 35 published Movers & shakers: 25 September 2025

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Deadline dates for October 2025

CASES

Tribunal rules that HMRC’s chance of success is not fanciful HMRC’s refusal to repay was unreasonable Sponsorship payments were taxable as profits Employer liability to include previous figures on worksheet No excuse for submitting late returns

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This week's opinion: 25 September 2025 Defer plans to mandate tax adviser registration, say professional bodies Surge in tax and National Insurance receipts since April Talking points webinars on making tax digital Agent update 35 published

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