Britons living in the UAE and considering a move back to the UK have many things to plan and prepare for. One of the most important, however, is tax.

After several years of living in the low-tax environment of the Emirates, it would be unwise to jet into the UK without first assessing your tax liability.

Peter Webb, international tax manager at The Fry Group, which has an office in the Dubai International Financial Centre and offers advice on tax, wealth, pension and estate planning, says those considering a move to the UK must understand the implications of holding onto any assets for UK tax purposes.