- Summer 2026 Navigator edition explores how effective wealth planning strategies remain resilient despite legislation, taxation and client circumstances evolving
- Technical Spotlight demonstrates how insurance-based wealth solutions can complement wider planning arrangements
Utmost, a leading global provider of insurance-based wealth solutions, today issues the Summer 2026 edition of Navigator.
This quarter’s edition, designed exclusively for the advisers of High and Ultra-High Net Worth (HNW and UHNW) individuals, focuses on the importance of structuring wealth in a way that remains resilient, and complements wider planning arrangements, as legislation, taxation and client circumstances evolve.
Through examples from Italy and France, alongside a broader discussion of trusts and life insurance, this edition’s Technical Spotlight highlights how combining structures can increase flexibility, strengthen succession planning outcomes and provide greater optionality over time.
This quarter’s Country Focus looks at France with the piece looking at the tax considerations associated with both gifts of bare ownership involving capitalisation bonds and split-option beneficiary designation clauses in French life insurance policies.
In the Regulation, Tax and Compliance section, Utmost’s Technical Services team examine how tax reforms in Australia are reshaping planning strategies and also explore the impact of Belgium’s introduction of a capital gains tax on financial assets in an already fragmented investment tax regime.
As usual, the Pulse section outlines all the key developments in regulation, tax and compliance across global markets, leveraging the expertise of Utmost’s technical team across international markets.
This edition also marks the launch of a redesigned Navigator platform. Alongside the latest technical content, advisers can now access an enhanced content hub featuring improved content discovery, dedicated article pages and expert author profiles, making it easier to find, share and reference technical insights.
Utmost Navigator – Summer 2026: https://www.utmostgroup.com/navigator/summer-2026
Aidan Golden, Head of Group Technical Services at Utmost, commented: “Wealth planning has become significantly more complex in recent years as global tax regimes evolve at a time when wealth is becoming increasingly mobile.
“With many UHNW and HNW families leading increasingly international lives, the focus is shifting towards planning strategies that are futureproofed as legislation, regulation and personal circumstances change.
“Insurance-based wealth solutions have an important role to play within this framework. Used alongside trusts and other planning tools, it can provide advisers with greater flexibility, support succession planning and help clients adapt to changing requirements over time rather than needing to redesign their arrangements every time the rules change.
“For advisers working with internationally mobile clients, the priority is to build planning strategies that are robust enough to accommodate future change while remaining aligned to clients’ long-term wealth and legacy objectives.
“This edition also marks an important milestone for Navigator itself. The redesigned platform makes it easier for advisers to access Utmost’s technical expertise, find relevant content more quickly and share insights with clients and professional connections.”
Please note: this briefing is designed for financial advisers only and should not be distributed to or relied upon by individual investors.
For further information, please contact:
Temple Bar Advisory
Alex Child-Villiers / Sam Livingstone / Alistair de Kare-Silver / Juliette Packard
Tel: +44 (0)20 7183 1190 / Email: [email protected]
About Utmost
Utmost is a leading global provider of insurance-based wealth solutions. Utmost provides trusted, unit-linked offerings designed to help clients manage and preserve their wealth globally. Utmost has £116bn AUA as at 31 December 2025.