Masterclass Case Study: A Family Office's Cross Border Tax Residency Planning Journey

A long-form case study for family office principals, senior HNIs and wealth professionals who serve UHNW families. You follow a composite, fictional Indian business family, built from patterns common among real promoter families, over eight years of cross-border residency planning. It starts in 2018 with an auto-components promoter in Chennai, a son eyeing Dubai and a daughter heading to Singapore. Along the way the rules move under the family's feet: the Finance Act 2020 residency amendments, COVID-era stranded days, the 2023 LRS tax collected at source changes, UAE corporate tax, the abolition of the UK non-dom regime and, from 1 April 2026, the Income-tax Act, 2025. You see how the family office proved treaty residence, built substance abroad, kept its holding company's management in India, handled foreign tax credit and disclosure, moved wealth to non-resident heirs and re-papered everything for the new Act. Each chapter ends with what the family got right, what it got wrong and what it cost. All family figures are illustrative; the rules and regulatory events are real and stated as at the date of last review.