Global uncertainty and instability have been increasing over the last decade and we are seeing the migration of the economic elite to jurisdictions that are perceived to provide personal security, tax certainty, and stability. This panel will examine the stability and change in the income tax regimes applicable to non-residents, as well as inheritance tax, wealth tax and exit tax, in the United Kingdom, Italy and Switzerland, as well as the other factors that are informing the clients’ residency decisions and the planning approaches being implemented by advisors to provide flexibility.