- Wills: advice leading to, and preparation of, English wills for UK and non-UK domiciled clients
- UK tax planning: advice on inheritance tax, capital gains tax and other taxes relevant to UK individuals and trustees
- International tax planning: advice on residence and domicile, the UK tax treatment of foreign residents and domiciliaries, double tax treaties and the uses and tax treatment of non-resident trusts and companies
- International succession planning: advice on succession planning for clients domiciled outside the UK and for UK and foreign clients in relation to assets located in foreign jurisdictions
- Heritage: Advice on the tax treatment of heritage assets, including conditional exemption from tax, sales to the nation in lieu of tax, and private treaty sales to qualifying public bodies
- Agricultural property: advice in connection with agricultural property ownership and inheritance tax
- Business assets: advice in connection with the ownership and taxation of businesses or assets used in businesses
- Probate: administration of UK and international estates and advice to executors
- Trusts: advice to trustees and to beneficiaries on their rights, powers and duties
- Family business: tax and succession advice to families and trustees owning family businesses
- Powers of attorney and Court of Protection: preparation and registration of powers of attorney, advice to attorneys, and advice on applications to the Court of Protection for deputyship, statutory wills and gifts
- Advised the family on the splitting of a £100m family investment company between two branches and one of the new companies on subsequent amendments to its constitution particularly having regard to pre-emption rights to preserve continued family ownership
- Advised on succession and prepared wills for a husband and wife, he domiciled in one jurisdiction she in a second, and both resident in a third and owing assets in two further jurisdictions and advised on issues of international succession law and inheritance taxes in the various jurisdictions
- Advised the executors of a substantial probate estate left to a large number of national and small charities including in relation to mitigating tax liabilities and negotiating a common approach by the charities to the administration of major assets of the estate
- Advised on the acquisition of a farm for a newly formed family farm partnership assisted by an existing family farm partnership which required substantial borrowing and which was to be secured on the assets of the partners of the existing partnership
- Advised on the division of a landed estate between jointly entitled beneficiaries including in relation to land, trust and tax aspects and mineral extraction rights
- Advised the trustees on the resettlement of a valuable former accumulation and maintenance trust to secure the continuation of the trust and fair treatment of all beneficiaries and reduced exposure to inheritance tax
- Advised the trustees of a former Settled Land Act settlement on rationalising a succession of remainder interests to secure maximum capital gains tax advantages and to mitigate inheritance tax exposure
- Advised remainder beneficiaries on the early termination of a life interest trust to mitigate inheritance tax
- Advised the family on the resettlement of a remainder interest of a family settlement to ensure retention, by the family, of the funds within the settlement
- Advised the family on an offer in lieu of inheritance tax, of a collection already subject to conditional exemptions from inheritance tax and estate duty including identifying the opportunities for minimising the impact of the existing exemptions to create maximum value for the offer in lieu
- Advised (and acted as executor) on the re-organisation of a probate estate with two related trusts to secure a substantial saving of Inheritance tax through the use of reduced rate of tax on deaths where 10% goes to charity. 6 beneficiaries with differing shares under the will, the trustees of the two trusts having discretion but differing classes of beneficiaries. One beneficiary wanting an ongoing trust for his family, and another a redirection of her share to other family members. Had acted for the deceased and his late wife and prepared both their wills accommodating such re-structuring. Already acting as trustees of the trusts. £900k went to charity with very little loss to the beneficiaries.
- Advised on the redrafting and restructuring of a family farming partnership and wills of the partners to secure the transmission of assets owned by the partnership to the one child intending to farm.
- Acting as trustee of a group of family trusts holding private company shares and family owned property, to co-ordinate the smooth handover of assets to the members of the next generation all of whom have differing priorities and objectives.
- Advising the family on the death of the father, dealing with the administration of the substantial estate including private company shares and real property some used in business and some investment, and re-structuring ownership of the family’s assets post the death.
- Advising executors and beneficiaries in a number of contested probate matters.
- Qualified: 1996
- 2005 – 2007: Wedlake Bell
- 2007 – to date: Pemberton Greenish
- The Law Society of England and Wales
- Society of Trust and Estate Practitioners