Head of Private Client Services department. Provides a full range of tax advice to individual and corporate clients. Including advice to private banks, trust companies, financial institutions, entrepreneurs and owner managers on personal and business tax. Work also encompasses tax advice on corporate and business structures; advice on offshore structures and advice on offshore and onshore trusts. Experience also includes: tax litigation/investigations; advocacy before Tax Tribunal; EIS work; non-domiciliaries and UK land; international corporate work including advice to a number of clients on international holding company structures, coupled with personal advice on trust and tax planning; corporate restructuring advice on a number of significant transactions; and the taxation of development land, including general advice to landowners.
Personal tax, trusts and probate
Hall of Fame
The lawyers at the very top of the profession, widely known and respected by peers and clients for their longstanding involvement in market-leading work.
Robert specialises in all aspects of private client work, in particular lifetime tax and estate planning, issues relating to offshore assets, trusts, UK landed estates and heritage property. Clients include individuals, both UK domiciled and many non-UK domiciled, their trusts and companies. Robert acts for many highly influential and international families advising on the structuring of assets in many parts of the world. He also acts for many UK entrepreneurs and business owners, as well as art collectors and estate owners. Robert has a large Middle East practice and a particular expertise in structuring trusts so that they comply with the Islamic Shariah rules on the devolution of family assets. He has also carried out a great deal of UK heritage tax work, in particular in relation to conditional exemption and offers in lieu of tax. Robert regularly advises trustees (including charitable trustees) on their duties and responsibilities and also brings Court applications on behalf of trustees.
Keith, who is ranked in the Legal 500 ‘Hall of Fame’, is a senior private client tax and trusts lawyer with over 40 years’ experience in the area of trust and estate planning for wealthy UK and foreign families. Keith has a well-earned reputation for an innovative approach and a robust, incisive style. He is particularly regarded for his commercial and technical acumen. Keith acts for a wide spectrum of UK and foreign families, advising on the management of their wealth and its tax-efficient devolution down the generations. He has extensive experience in advising on landed estates, and is a trustee or protector of both domestic and offshore trusts, giving him a depth of knowledge of the issues involved in structuring major trusts and devising creative and commercial solutions in relation to the devolution of family wealth. Keith was the co-author of ‘Practical Will Precedents’ and ‘Practical Trust Precedents’ (Sweet & Maxwell) and an original co-editor of ‘International Trust Precedents’ (Sweet & Maxwell). He is described in the Legal 500 as ‘high calibre’ and in Chambers & Partners as ‘a master strategist’ who ‘brings fresh and creative thinking to complex situations’.
Jonathan has spent 25 years advising international entrepreneurs and wealth owners. His clients typically have a connection with the UK through tax residency or domicile, or invest in UK businesses or real estate. His clients invariably have interests in trusts or companies, often outside the UK, which hold businesses or investments.He is an expert adviser on UK resident non-domiciled individuals, their assets in and outside the UK and their trust structures. He does a great deal of cross-border estate planning for international families who hold assets in different countries. He often advises on people moving countries and the tax and immigration issues which those people must consider.Jonathan often advises on the key issue of how assets should be properly controlled through the ‘life cycle’ of a family and its businesses. In doing this, Jonathan typically addresses the ‘milestones’ a person may go through including marriage, children, divorce, incapacity and death, and analyses the impact of these events on the assets in which that person has an interest.
Partner in wealth planning group specialising in US and international tax and trust work and cross-border charity representation.
Russell advises on all aspects of tax planning, estate planning and trust structuring. He frequently lectures, chairs and presents seminars on trust and tax matters. He is also responsible for the firm’s Immigration practice.
Jonathan is a partner in Stephenson Harwood’s private wealth group and advises UK and international private clients, trustees, foundations, family offices and private banks on all aspects of tax, trust, estate and succession planning, regulatory, immigration and philanthropic issues. He also has significant experience in assisting families and trustees in responding to tax investigations and resolving disputes. Whilst the majority of his clients have some sort of UK connection, a significant portion do not. As a result he is very experienced in complex cross-border estate planning, coordinating matters for clients whose family members and assets are located in or affected by different legal and tax systems. Having spent four years as an in-house counsel to a bank in Bermuda, and many years as a partner in private practice, he puts forward workable solutions to his clients, be they individuals or private banks and corporate trustees, taking into account both perspectives. Jonathan travels widely to see clients in the UK and overseas and regularly lectures or chairs conferences attended by clients and other industry professionals. He also publishes journal articles on topical issues and is frequently quoted in the national and industry press.
Ceris is a partner and head of the Charity and Philanthropy practice and head of the Immigration practice. Ceris' areas of expertise include tax, estate planning, family governance, charity law and philanthropy and immigration. She advises UK and non-UK domiciled and resident individuals, families, estates and trustees on UK and international tax and succession issues, establishing UK and offshore trusts, family limited partnerships and other cross border asset-holding structures.Ceris also has a wealth of experience advising on immigration, philanthropy and art and heritage property matters. Her wide-ranging experience means that, for clients, she is eminently qualified to take on the role of their trusted adviser.Ceris is well known for advising both grant-making and operational charities on matters of charity law and tax with a particular emphasis recently on governance and risk issues. She has twice won the "Trusted Advisor of the Year" award at the STEP Private Client Awards, a coveted accolade which is based on votes of STEP members. She appears on the 2019 Private Client Global Elite, which is the list of the world's elite lawyers advising UHNW.Ceris is named as a Leading Individual in the Legal 500 Directory and is ranked in Band 1 in the Chambers HNW guide 2020. She was named as one of the UK's Top Ten Tax and Trust Lawyers by Spear's Magazine in 2019 and 2020 and appears in the 2020 Spears 500. She was also ranked by Best Lawyers 2021 as a leading specialist in Charity Law, Art Law and Trusts and Personal Tax. Ceris is a trustee of Crimestoppers UK, Philanthropy Impact and National Philanthropic Trust Transatlantic and is Chair of the board of trustees of National Philanthropic Trust UK.
Lucy Gibson is a private client trust and tax lawyer. She primarily advises wealthy private clients and trustees on the establishment and restructuring of family and charitable trusts for devolution purposes and tax mitigation. Lucy’s practice is a broad one, advising private clients and trustees, often internationally-based, on a variety of litigious and non-contentious matters including trust variations and compromise proceedings (both contested and consensual), trustee removal proceedings and contested wills. Lucy has been consistently recognised as a leading individual in her field in Chambers & Partners which described her as “widely acclaimed for international trust and estate law expertise,” and “extremely able, highly intelligent”. Lucy is also often asked to advise trustees in the context of claims against them or when trustees become involved, possibly unwillingly, in proceedings ancillary to divorce in London. She is frequently instructed by other solicitors and accountancy firms to give independent advice to particular family members or a specific beneficial class in complex trust and probate cases. She also provides bespoke trust drafting services to a number of trust companies, often international, and financial institutions.
Clare is Senior Partner of Maurice Turnor Gardner. Her main specialism is international tax and estate planning for UK and non-UK domiciled individuals and families with complex assets located in many jurisdictions looking for solutions to the tax and structural challenges of global wealth. She also advises both resident and non-UK resident trustees on legal and practical issues which are relevant to them and their beneficiaries.Clare has a wealth of experience advising on philanthropy matters and, in particular, how to establish and operate charities. She has very valuable insight into the issues facing such enterprises as she has personally acted as trustee of a number of charities, both grant making and operating, chairing two such enterprises, Clare is a top-ranked Band 1 lawyer in the Chambers High Net Worth guide and is also ranked as a Band 1 individual by the Chambers Global guide, where she features in the International Private Client - Global-wide category. Clare is named as a Leading Individual in the Legal 500 Directory and a Notable Practitioner in Chambers & Partners (UK). She was ranked by Best Lawyers 2021 as a leading specialist in the area of Trusts and Personal Tax, and has been named as a member of the Private Client Global Elite by Legal Week for a number of years. She is also identified as one of Spear's Top Recommended Tax & Trust Advisers 2020.
Patricia is co-head of our wealth planning department in Europe. She focuses on tax, trust and estate planning for both UK and non-UK resident and domiciled individuals and their families. Patricia has significant experience in advising family businesses and landed estates on succession and capital tax issues. She also advises on governance issues as well as succession and education matters for families. She has been instrumental in the establishment of new family offices as well as providing ongoing strategic advice to families wilfi long established family offices.
Filippo is a Partner in Mishcon Private and a Visiting Professor at King's College, London, where he teaches International and Comparative Trust Law. A dual qualified English solicitor and Swiss lawyer (Rechtsanwalt) he advises clients on international tax and estate planning issues. Able to approach both common law and civil law issues from a practical perspective, he routinely advises on the establishment and restructuring of both trusts and foundations as well as on UK and international tax and succession planning issues, including family governance and disputes. Filippo has also advised a number of governments on the introduction of private foundations' laws and successfully lobbied the Swiss government on the recognition of trusts in 2007 (various amendments to ratification bill). More recently, he appeared as an expert before the Council of Europe and the EU data protection authorities in connection with the introduction of the OECD's Common Reporting Standard (CRS) and the EU's Beneficial Ownership Registers. Filippo is a member of the Society of Trust and Estate Practitioners (STEP) and the International Academy of Estate and Trust Law. He has been appointed as a Judge at the San Marino Court for Trusts and Fiduciary Relations for the period 2020-2025. A keen lecturer and avid commentator, he is rated as a leading individual in Legal 500, a Top Recommended Tax Lawyer by Spear's Magazine and as one of the UK Top Influential Private Client Lawyers by ePrivateclient. Legal 500 praises his "tremendous reputation" and "broad range of expertise" whilst Chambers & Partners says that he is a "major figure in co-ordinating cross-border European issues. He has got a unique character, is great fun and injects a light-hearted approach to a complex area while being very technically able."
Bart advises individuals, trustees and beneficiaries, based in both the UK and abroad, in relation to succession and estate planning, including tax and on the use of trusts and other asset holding vehicles. His clients include some of the world’s wealthiest families and he advises many UK and international business people and substantial landowners. He frequently has to deal with cross border tax and succession issues in the course of this work. He also acts for a large number of Charitable Trusts and is a trustee of several charities.
Edward advises internationally mobile families on their asset structuring, personal tax and succession planning wills, trusts and personal tax planning. Having been educated both in the UK and in France, Edward has developed an affinity for civil law issues generally. He is a bilingual French speaker and fluent in Italian. In conjunction with overseas lawyers, he advises on cross-border estate, succession planning and complex tax investigation issues. He has a particular interest in drafting constitutional mechanisms in asset holding vehicles and has advised institutional and corporate trustees on the drafting of their standard forms, focusing on such issues as settlor reserved powers, settlor-directed investment provisions, protector committees and their appointment mechanisms and the trigger events (e.g. incapacity) for the transmission of key trust powers. Being a trustee and protector himself, he also advises trustees and settlors on fiduciary and tax issues arising out of the administration of existing structures. Edward has been quoted extensively in the press and lectured at industry conferences, as well as publishing articles in English and French on cross-border succession and tax issues. He also advises clients on philanthropic matters. With over 25 years’ experience in the field, he advises on UK immigration and nationality law and procedure for private and corporate clients. He has administrative oversight of the firm’s wholly-owned trust company, Embleton Trust Corporation Limited and of the Trust Administration Group. Edward is a contributor to Tolley’s Administration of Trusts and the author of the England and Wales Chapter in The World Trust Survey (Gothard & Shah) published by Oxford University Press. He is also co-author of the “Trusts, Trustees and the UK Anti Financial Crime Regime”, chapter (C11) in Glasson, The International Trust (3rd Ed. 2011). Most recently, he has co-authored with Iskra Doukova the UK chapter in the STEP Handbook for Advisers “Beneficial Ownership Registers” (August 2021, published by Global Law & Business).
Simon is a Partner in the Private Client and Tax team. Simon deals with a wide range of UK and international tax and estate planning matters for individuals, family businesses and trusts, and handles high value, contentious trust and estate disputes for both onshore and offshore clients. He also advises on long term planning strategies for wealthy families and their businesses including wealth protection structures, governance, divorce issues, pre-nuptial agreements and generational succession planning.
Rising stars
Rising stars with regular involvement in their team's key work, and recognition from peers or clients as being ones to watch.
Next Generation Partners
Junior partners with significant recognition from clients and peers in the market and key roles on multiple matters.
Stuart is a Partner in Mishcon Private. He helps clients to preserve, grow and pass on their wealth and provides UK and international tax advice. As acknowledged by Chambers High Net Worth: "Stuart is astute and technical. He is precise, has a clear mind, and is extremely personable." A large part of Stuart's practice is advising non-UK domiciled clients who are considering a move to the UK, providing them (and the other advisors supporting them) with pre-arrival tax advice as well as advice on residence, their domicile status, trusts, and other asset holding structures. Conversely, he advises non-doms who have been living in the UK for several years and those considering leaving the UK. He also advises international families who often have little or no connection to the UK and who are looking for effective governance structures through which to organise the long-term transition of wealth. In that regard, Stuart is an expert in the creation of international Wills and asset holding structures such as trusts, foundations, companies, and partnerships. Stuart is the co-lead of Mishcon de Reya's Latin America & Iberia group, and has a particular interest in advising clients with connections to those regions, in particular Brazil. As a member of Mishcon de Reya's Blockchain group, Stuart can provide comprehensive tax and structuring advice to individuals and business who trade or invest in cryptocurrency and other cryptoassets. He is often involved in matters where there is active litigation, or the prospect of it, working closely with the firm's Private Wealth Disputes and Family specialists. A full member of STEP, the world's leading organisation for private wealth professionals, the Association of Contentious Trust, and Probate Specialists (ACTAPS) and The Law Society's Private Client Section, Stuart regularly gives seminars on private client law and practice and has published articles in many of the leading professional publications as well as editing and writing for key texts. Stuart is the recipient of multiple industry awards and is consistently ranked as a leading individual for his technical specialisms.
Eesha is a partner and is experienced in advising international individuals, families and trustees. Her advice often includes establishing bespoke asset holding structures to hold family businesses, investment assets and luxury assets such as art and jets. She advises on personal tax (specialising in pre-arrival planning and the remittance basis), trusts and succession planning, with a particular focus on smooth succession between generations. Eesha’s succession planning often involves international Wills and she also advises on complex probates. As part of her practice and often as a first step, Eesha helps her clients with their immigration position, with a particular focus on Investor visas (Tier 1) and citizenship applications. Eesha is experienced in helping her clients realise their philanthropic aims, often by establishing family charities or advising on significant gifts.In 2019, Eesha was named as "One to Watch" by the Legal Week Private Client Global Elite. She was named as a key lawyer by the 2020 Legal 500 guide in the area of personal tax, trusts and probate.
Sangna’s clients are generally very international, with the family and assets being split across various countries. Within this context, she advises on their lifetime planning, together with implementing strategies that mean assets will pass smoothly on death. She believes in an integrated approach to planning: that it should encompass the family’s values and purpose, relevant succession laws and asset protection considerations, as well as purely tax-driven strategies. Sangna enjoys collaborating with others – whether it is the family themselves, or with their trustees, family offices or other advisers. Whatever the situation, Sangna is determined to achieve the best and most efficient results for her clients. She has a particular focus on US-UK estate and tax planning, having acted for many clients exposed to both tax and estate planning regimes. She is also an expert on inheritance tax treaties and contributed the chapter on domicile for inheritance tax for Clarke’s Offshore Tax Planning.
Richard advises on all aspects of estate planning and personal taxation and focuses on cross-border tax advice. Many of his clients are individuals with a presence in multiple jurisdictions, and who originate from jurisdictions in Europe, North America and the Middle East. Richard also advises on the establishment and management of international asset-holding structures, focusing both on international taxation and asset protection. He has extensive experience in planning for international families, entrepreneurs, finance professionals, and regularly advises clients in relation to complex HMRC enquiries and disputes relating to tax or succession matters. Richard advises individuals, trustees, family offices and investment managers in relation to the tax treatment of complex structures and investment products, and has advised a number of banks and investment managers on the structuring of their investment platforms and the selection of appropriate investments for non-UK domiciled clients. He spent six months in New York on secondment to a leading New York law firm, where he worked alongside US lawyers, gaining an understanding of US tax, trust and estate planning that assists him in advising US clients who are resident in the UK or own UK assets. Richard is a regular speaker at wealth planning seminars and events and has written for Trusts & Trustees.
Tulin is a partner in our Tax and estate planning team, specialising primarily in international matters and with a focus on supporting wealthy Turkish and Middle Eastern clients. Her work includes advising individuals and families on cross-jurisdictional tax and planning considerations, trust structuring, succession planning, tax planning and complex international probate matters. Tulin also advises privately owned non-UK resident businesses on their corporate restructuring in England and in Turkey, advising on appropriate structures for holding UK property and on the availability of sovereign immunity from tax. She has a particular interest in taxation of international transactions and provides services to Turkish corporate clients wishing to extend their trading activities into English markets.
Claire advises on tax, trust and estate planning for individuals and families, both those based in the UK and those who are non-UK domiciled or resident. Claire's non-UK clients are often based in or hail from Continental Europe and India. Claire's work includes: Estate and lifetime tax and succession planning, including the preparation of Wills, lifetime trusts and Lasting Powers of Attorney and advising on the tax and practical implications of passing personal and business assets down to the next generation. Advising on residence and domicile, preparing non-resident individuals for arrival in the UK and providing guidance on the remittance basis of taxation and managing non-UK clean capital. The creation and maintenance of trust and corporate structures to assist in succession and tax planning, and advising the trustees of onshore and offshore trusts which hold wealth for both UK-based and international families. Providing guidance on philanthropy, governance and succession and the introduction of the next generation to the family's wealth or the family business, which is often in conjunction with single or multi-Family Offices. Advising the owners of UK property, including rural property and landed estates, on tax and succession matters. Claire believes that the key to her role as advisor is forming good relationships to understand her clients' main drivers and objectives to enable her to provide advice that is bespoke and timely. Claire is head of the European Family Office team.
Head of the Private Wealth Sector and partner in international tax and trust unit of Private Client Services department. Specialises in international tax and estate planning for UK and non-UK clients. Advises non-UK domiciliaries on the income tax, capital gains tax and inheritance tax implications of UK residence, and about international estate planning. Provides UK tax advice to financial institutions, for example advising on the UK tax implications of their products. In addition, provides trust advice to numerous international trust companies and individuals, including drafting trust documentation, advising on general trust law issues and advising on policy documentation.
Alexandra specialises in providing advice to trustees and UK and international individuals and family offices on wealth structuring and complex inheritance tax and capital gains tax planning. Alexandra has experience of using offshore trusts, companies and foundations together with Wills and estate planning.
Paul is a Partner in the Private Wealth department. His practice covers a broad range of work for UK and international families and entrepreneurs, encompassing everything from Wills and probate to the most complex tax planning. He has a particular focus on working with international clients, especially concerning trusts and other wealth structuring opportunities. Court of Protection work forms another part of Paul’s caseload. He is experienced in advising elderly clients (Lasting Powers of Attorney, tax mitigation and the like) and in recent years has developed an expertise in handling trust and probate disputes, itself a specialist area. Paul acted for the widow, in her claim regarding her late husband’s Will, in the case of Eade v Hogg [2021] EWHC 1057 (Ch).
Laurence is a Partner in the Private Client and Tax team. He specialises in advising individuals and families in the UK and abroad on their tax and estate planning and providing related advice to trustees and other private client service providers. He regularly advises on complex cross-border tax and succession planning, as well as pre-arrival planning for non-UK domiciliaries coming to the UK. This often involves working with advisors in other jurisdictions to provide coordinated advice. A significant number of Laurence’s clients have connections with the US or Spain. Laurence speaks fluent Spanish and before becoming a Partner spent time on secondment with the tax group of a leading Spanish law firm.
Oliver advises individuals and institutions on all matters relating to the formation, administration and restructuring of UK and offshore trusts and other wealth holding structures. He also specialises in capital tax planning, will drafting and cross-border estates.
Michael is a trusted adviser to numerous, mostly European, private clients, their families and businesses. He has experience advising on a wide range of UK and international matters involving tax, estate planning and succession issues. Michael has developed a unique practice assisting private clients and their businesses which straddles both advisory and litigious angles. Michael's non-contentious practice involves advising individuals and families relocating to, leaving or with interests in the UK on the most appropriate and efficient tax and estate planning. His understanding of the most common issues and criticalities in the various jurisdictions involved (especially European ones) enables him to better understand clients' needs and concerns and work seamlessly with the other advisers involved. The second main pillar of Michael's practice is of a more contentious nature, involving disputes involving entities and structures (trusts, foundations, companies), successions and tax matters. Michael also takes a pre-emptive approach, stress-testing clients' wealth planning structures and affairs in order to reduce the risk of future litigation.
Nicola advises on a wide range of private wealth matters, including international and domestic personal tax, trust structuring, succession and estate planning. Nicola's clients include high net worth individuals, trustees, family offices and private banks. Her work often has an international element and she regularly advises on issues arising as a result of foreign domicile and conflicts of laws. She also advises on the creation and operation of international structures for tax, succession and asset protection purposes. Nicola has been recognised as a 'Rising Leader' in Legal Week’s Private Client Global Elite 2022.
Alice advises a wide range of UK domiciled and non-UK domiciled individuals and their families, as well as trustees. Alice has expertise in advising on: Wills and succession planning arrangements; tax and estate planning involving UK resident and non-UK resident trusts; the English law concept of domicile, the statutory rules which determine UK tax residence and the implications of domicile and tax residence; and a wide range of other matters for individuals typically involving complex UK tax issues. She enjoys building and maintaining long-standing client relationships and acting as a trusted adviser to clients and their families. She regularly works collaboratively with clients’ accountants and other professional advisers, including in other jurisdictions, to coordinate and dovetail their advice and estate planning. She also enjoys working together with other teams within the firm where a client’s needs extend outside her own expertise.
Leading individuals
The strongest partners in their field, leading on market-leading deals and endorsed by peers and clients alike.
Partner and head of the firm's Private Client Services department. Specialises in tax and estate planning for both UK and offshore clients. This includes advising landed estates and diversified farm businesses on their various tax, trust and agricultural issues. He also has a particular focus on succession planning and structuring for family business owners and heads up Burges Salmon’s Family Business team. His international work includes advising resident and non-resident clients on their global trust and wealth structuring and advising on structures to pass their wealth on to the next generation. Recent examples of work include: advising an international family with £300m+ assets on their offshore structures, innovative partnership and trust structuring to claim CGT relief on a record breaking agricultural land sale; advising the trustees of a significant landed estate following the death of its main heir; drafting and advising on a Family Charter to set out the principles of how control and ownership will pass in a large diversified family business to give certainty to the next generation. Winner of STEP President’s prize for best thesis on international issues.
Hayden is the Head of the Private Client and Tax team at Boodle Hatfield. He has an extensive range of private client and tax planning experience and advises entrepreneurs, family business owners and city executives on their UK capital taxation strategy, wills, trusts, life assurance based products, partnerships, shareholder issues and corporate governance. Hayden also advises non-UK domiciliaries on their UK taxation exposure and asset holding structures and Family Office arrangements.
Piers is the head of private client. Piers specialises in succession, tax and estate planning advice for individuals and their families as well as related advice to trustees and other private client service providers, such as family offices. In addition to UK-based clients, much of his work has an international element, including structuring multi-jurisdictional estates, using trusts in civil law and Shari’a law countries and advising non-UK trustees on tax and fiduciary matters. He has experience in UK pre-arrival planning for non-domiciliaries, remittance basis advice and the implementation of trusts, wills and associated mechanisms on arrival, both for entrepreneurs and for other high-net-worth individuals. Piers is also involved in the post-death administration of estates, both in the UK and in the international context. Before becoming a partner, Piers spent six months on secondment in the trusts department of a leading international law firm. Piers is ranked as a Tier One adviser in the UK and Global editions of the independent Chambers guide and as a leading individual in the UK Legal 500 guide. He has been recognised in the eprivateclient 2021 50 Most Influential list and is recommended in the 2021 Private Client Global Elite guide.
Matthew joined the Private Client team as a Partner in 2019 from Harbottle & Lewis. Matthew acts for high-net-worth individuals on a wide range of estate and succession planning issues. He has extensive experience in advising high-net-worth clients on lifetime gifting and on the use of wills and trusts for the protection of wealth for future generations. He regularly advises trustees on their duties, responsibilities and specific aspects of tax and trust planning. Matthew also advises business owners and entrepreneurs on business succession planning. Matthew has vast experience in probate and estate administration and has dealt with many high value, complex and multi-jurisdictional estates throughout his career. He often advises beneficiaries of estates on succession planning involving post-death variations. Matthew also has particular experience in advising clients on mental capacity issues such as Lasting Powers of Attorney and Deputyship applications to the Court of Protection.
William is a trusted adviser to both UK and non-UK domiciled clients on a wide range of tax and estate planning issues. His expertise is often called upon to help devise structures to protect the wealth of his clients and their families and to find innovative solutions to the issues they face. Many of William’s clients are household names, drawn from the worlds of business, property, finance, media and the arts. Experience: designing and implementing a practical and effective succession plan for a significant family to ensure the wealth which has been generated is protected for future generations against the threats of tax, possible divorce, family disputes and financially immature heirs; advising the owner of a successful and high-profile family business on pre-sale structuring to incentivise key management and to maximise returns, whilst also effecting a tax efficient succession plan for his family; advising the trustees of a substantial family trust to enable them to carry out their responsibilities in such a way as to meet the family’s requirements; providing a practical and tax efficient estate plan to a family where there are children from more than one marriage.
Frederick acts for UK and international high net worth individuals, advising on tax issues for non-domiciliaries and cross border migration; the establishment and restructuring of onshore and offshore trusts and Wills and estate planning (including strategic succession planning for family businesses). A core focus of Frederick’s practice is advising on family governance for multi generational, entrepreneurial businesses, both in terms of transfers of wealth and control and asset protection. He has extensive experience in this area and was awarded distinctions in both the STEP Advanced Certificate in Advising Family Business and the STEP Advanced Certificate in Family Business Governance. Frederick was elected to the STEP Business Families Global SIG Steering Committee in 2023. Frederick’s offshore work focuses on clients with Scandinavian and US links, and is well connected within those communities. Frederick is a regular speaker at industry conferences and has contributed to various publications.
Robert advises on tax, trust and estate planning for wealthy individuals, their advisers and trustees. He acts for a wide range of clients including non-domiciliaries, international families with assets in multiple jurisdictions as well as UK based families and the owners of landed estates and business people. Robert’s practice is divided into three main geographic areas of clients: Middle East; US/UK and UK domestic (which also includes UK resident non-doms). He is a Trustee of a number of UK trusts including several that hold heritage assets, and he also acts as Executor. He is known for his sensitive handling of difficult family situations. Robert advises on contentious trust and probate work, and has recently been involved in applications to vary and rectify trusts both in the UK and offshore. Robert has developed a reputation for advising a number of high profile US families based in the UK (alongside their existing US advisers) and he is also experienced at advising Middle Eastern families on the creation and reorganization of trusts, including Sharia compliant structures. He is also known for his sensitive handling of complicated family situations.
Jennifer is a partner and Head of the Private Wealth Team. She advises international and UK based private clients, family offices and trustees on succession and estate planning, UK personal and trust taxation and trust law matters as well as on philanthropy and charity issues.She has considerable experience of establishing tax efficient structures (including trusts, foundations and companies) for the preservation of assets and for succession planning purposes and has a strong heritage property practice advising individuals, trustees and charities on acquisitions, sales and loans of significant works of art and on related tax matters. She advises on Wills and has particular expertise of cross-border estate planning.Jennifer also advises philanthropists, charity trustees and those who transact with charities on charity law issues, philanthropy matters and tax efficient giving.Jennifer is ranked as a leading lawyer in the 2020 Chambers & Partners HNW guide and is also recognised in the most recent Legal 500 as a charity transaction specialist.
Bryony specialises in mainly onshore work including complex inheritance tax and capital gains tax advice, succession and estate planning, administration of estates (including international probate), asset protection work, trusts and some contentious probate and trust matters. She has particular experience advising on matters involving vulnerable people, where the issue of mental capacity is central. This includes people suffering from dementia, the after-effects of stroke or Alzheimer’s, depression or other mental illness, or addiction. She works closely with individuals and family members to guide them through what are often challenging circumstances. Bryony has contributed articles to a range of titles and websites including eprivateclient, Family Business United and Kleinwort Benson’s magazine, most recently writing pieces on issues of mental capacity and digital assets.
Martin is a Partner in the firm's Wealth Planning and Tax team and heads the firm's Middle East practice. Martin is a Middle East expert advising UHNW and HNW clients on their global affairs, with an emphasis on leading families and family offices from Saudi Arabia, the GCC countries and the wider Middle East. Martin advises on all aspects of private capital and wealth planning, often when a client is considering changing their life pattern or reviewing historical structures. This involves advising on taxation and relocation issues, succession, trusts and family constitution; asset protection; common reporting standards and reputation management. Martin also regularly advises on international investments and Private Equity. Martin's experience of cross-border business transactions combined with his wealth planning and private capital expertise enables Martin to act as a close personal adviser across all aspects of the client's affairs. Martin's understanding of the nuances of doing business in the Gulf Region is reflected in his reputation as a Middle East expert. He has been involved in the setting up and restructuring of many tens of local entities and joint ventures in the Middle East for almost four decades. Martin established and managed law offices in Riyadh, Saudi Arabia and Washington, DC over 30 years ago and continues to spend considerable time in the Middle East. Martin co-founded and was the elected Chairman of a global legal network with over 100 members. Martin has been actively involved in promoting trade with the UK throughout his career and is a founder member of the Saudi British Joint Business Council. He was co-founder of the Saudi-British Society in 1986 and is a Trustee of the Oriental Cultural Foundation and several other charitable Trusts.
Basil's practice is broad-based and encompasses the whole spectrum of private client onshore and offshore work. He frequently advises on ultra-high net worth matters with his clients ranging from landed estates with the deepest of roots in the UK to those with no connection with the UK at all. Basil advises on issues concerning onshore and offshore tax planning, the establishment and use of trusts and other structures, US/UK planning, family governance, philanthropy and conflict of laws. Basil works closely with trustees, lawyers and other advisers in a number of jurisdictions including France, Germany, Italy, Switzerland, the Channel Islands, the Caribbean, Singapore, India, the Middle East, the US and Canada.
Victoria is a partner in the private wealth team based in London. She advises clients on estate, tax and succession planning including the preparation of wills, probate and administration of estates and the setting up and management of trusts. Victoria also manages the preparation of powers of attorney and Court of Protection work and provide formation and management advice to charities.
Richard is a consultant in the private client team. He advises clients in relation to their estate planning, wills, probate and tax planning issues and offers Notary Public services. His areas of expertise include cross-border estates and international private law issues. Richard has particular expertise in multi-jurisdictional estates specifically with France, other EU states and India. He is a member of the EU Commission group of experts PRM-III/IV and PRM III considering Regulations on Succession (EU 650/2012) and on Property Regimes (EU 2016/1103 and 2016/1104).
David joined the Private Client department of Edwin Coe as a partner in January 2009 from Withers LLP, where he qualified as a solicitor in 2000. He heads Edwin Coe’s Charity Group and acts for a wide range of private clients, including high-net-worth individuals and trustees and deals with a broad range of private client trust and tax work, both onshore and offshore. Much of David’s time is spent in advising private clients on cross-border issues, including the co-ordination of advice in a number of different jurisdictions.David is particularly interested in the field of charities and philanthropy. He has advised a number of UK charities both national and local on a variety of legal issues, including the powers and duties of charity trustees, tax issues affecting charities and dealings with the Charity Commission and other regulators. David also has extensive experience of advising charitable donors, often in a cross-border context, in establishing and registering family charitable foundations and facilitating cross-border charitable gifts tax efficiently. He also works with colleagues in other practice areas across the firm to meet the full range of legal services which charities require.
Andrew is a Partner in Mishcon Private and heads up the Tax group. He advises high net worth UK and international families and trustees on all aspects of UK and offshore tax, succession planning and trusts. He regularly advises on residence and domicile issues including the statutory residence test, business investment relief and the locations of offshore trusts. He advises on philanthropy and the establishment of charitable trusts and foundations. His diverse range of clients cover all sectors and ages and include many high profile names. Andrew also advises entrepreneurs and key executives on relevant tax reliefs and tax efficient investments, such as IHT Business Property Relief, CGT Entrepreneurs Relief, Enterprise Investment Schemes and Venture Capital Trusts. He is a published author on tax and estate planning, has written numerous articles and is quoted widely in the national press. Andrew has been included in the Citywealth Leaders List since 2010 and is a member of the Society of Trust and Estate Practitioners (STEP).
Charles specialises in advising international families and entrepreneurs as well as the family offices, trust companies and other institutions helping them. His work often relates to their estate planning, structures (whether trusts, foundations or other vehicles), philanthropy and personal affairs. This frequently involves complex international tax and estate planning, co-ordinating advice from advisers in different jurisdictions and often in situations with little or no UK connection. He also regularly advises foreign residents on the most tax efficient way to structure UK investments or a move to the UK. Charles also has significant experience of contentious UK and international trust and probate work – resolving disputes between trustees or executors and beneficiaries, acting for either side. Charles heads the firm’s family office group and is country partner for Switzerland so has overall responsibility for our relationships in Switzerland. Charles lectures regularly in the UK and abroad and has published articles in many of the leading professional publications. He is the joint editor of The World Trust Survey – an overview of the trust laws of 34 jurisdictions published in 2010 by Oxford University Press and the joint author of a chapter on “Protectors” in Tolley’s Administration of Trusts. Charles is a member of ACTAPS (Association of Contentious Trust and Probate Specialists). Charles is ranked as a Tier One adviser in the UK and Global editions of the independent Chambers guide and as a leading individual in the UK Legal 500 guide. He has been recognised in the eprivateclient 2021 50 Most Influential list and is recommended in the 2020 Spear’s 500 guide.
Patrick is a Partner in Mishcon Private. A market leading international private client lawyer who has worked in Dublin, London and New York, Patrick specialises in cross border tax advice with a particular focus on US-UK and UK-Irish tax, trust and estate planning and UK resident non-domiciled tax planning. His wide range of clients include high profile individuals, family offices and hedge funds spanning the UK and Ireland, the US and Latin America. He has a particular expertise in the use of family partnerships and family investment companies as a tax efficient wealth holding vehicle. Patrick has been consistently ranked by the private wealth industry and professional directories as a leading expert in tax law. He is a Chartered Tax Adviser, an International Fellow of the American College of Trust and Estate Counsel (“ACTEC”) and in November 2019 he was admitted as an Academician of The International Academy of Estate and Trust Lawyers. He is a STEP member and lectures on International Estate Planning at the STEP/Irish Law Society Diploma Course on Trust and Estate Planning.
Nicholas started his career as a barrister, practising from 10 Old Square, Lincoln’s Inn (a leading set of traditional Chancery chambers). He subsequently joined Macfarlanes in 2003. He continues to hold Higher Courts rights of audience. Nicholas’ current practice draws on both the detailed trust law and drafting experience gained at the bar and the technical tax experience gained later in his career. It embraces the full range of tax, estate and succession planning advice for individuals resident in the UK (UK and non-UK domiciliaries). It also includes advice for internationally-based individuals and their families, often where there is no significant connection with the UK. He works closely with our private client disputes team (drawing on his contentious experience at the Bar) and with our tax team (to deliver co-ordinated advice where both personal and business tax issues are at stake). Nicholas also heads up our charity and probate practices. He has many years' experience advising on all probate related matters.
Salpy is a Partner in the Private Client and Tax team. Salpy has a strong international client base and specialises in providing international tax and structuring advice to ultra high net worth entrepreneurs (and the trustees and financial institutions who service them) in relation to their multi-jurisdictional private and business assets. She has extensive expertise in advising clients on international and cross border taxation, long-term asset protection/risk management and family/business governance. Salpy has considerable experience in designing and establishing bespoke international asset-holding and wealth management structures including private trust companies, limited partnerships, family offices, pooled investment vehicles and investment management/advisory structures. Salpy also has extensive expertise in Sharia compliant wealth structuring. Salpy is fluent in Arabic, French and Armenian.
Dominic has been working in the field of private client law since 2002. He is particularly known for his work in advising UK resident, non-UK domiciled individuals on their tax and estate planning. These clients include US nationals resident in the UK. He has a wealth of experience in establishing offshore structures and in advising offshore fiduciaries on the governance of such structures. With his colleague Catrin Harrison, he is the author of Clarke’s Offshore Tax Planning: Foreign Domiciliaries. This substantial work is widely read by offshore trustees, wealth managers and tax advisers. Dominic is also an experienced adviser on charities and tax-efficient philanthropy, and has established many charitable entities for his clients.
Piers acts for some of the Firm's largest private clients and heads our Private Wealth Sector. Piers acts for high net worth individuals from across the world, but especially from the Middle East, where he acts for many ruling family members and billionaires – many of whose families have US links. His work for these families includes advising on the establishment of global assets holding structures, family governance projects and global real estate investments. Piers is a Visiting Professor at the University of Law, a Council Member of the International Academy of Estate and Trust Law, and an International Fellow of the American College of Trust and Estate Counsel. He lectures regularly in the UK and internationally on matters of private client interest. Piers has been featured in eprivateclient’s 50 Most Influential listing, the definitive listing of leading private wealth lawyers, in 2021, 2022 and 2023.
Rosamond is a partner and heads up Payne Hicks Beach's substantial and energetic Private Client team that continues to go from strength to strength. Her specialist area is estate planning advice, including Wills, Probate and the administration of Estates, Trusts and other financial structures, and associated tax issues. Speaking various languages, and with experience of living abroad, Rosamond is able to assist clients with international backgrounds and assets in navigating conflicting laws of various jurisdictions. With an increasing public awareness of mental illness and capacity issues, and with her vocation and training as an Anglican priest, Rosamond assists in guiding vulnerable clients whose interests may need to be protected, and in dealing with powers of attorney and Court of Protection matters. Rosamond also advises executors, trustees and beneficiaries where difficulties and disputes arise, and has experience of acting as an independent trustee and administrator.
Kassim is a Partner in Mishcon Private. He advises UK and international clients on all aspects of personal as well as business taxation. Kassim is a specialist in both personal and corporate tax. As a result, he is regularly sought out by clients for advice on all of their assets including those owned directly, through trusts or other similar structures. Kassim has extensive experience with structuring the tax efficient acquisition, ownership and disposal of shares, securities and real estate, the interpretation of double taxation treaties, all taxation aspects relating to M&A transactions, and the application of transfer pricing rules. His client base is predominantly high and ultra-high net worth individuals with assets in multiple jurisdictions but he also advises a number of international, UK, European and Asian based businesses as well as US based multinationals. A member of the firm's multi-disciplinary Luxury Assets Group, Kassim also advises individuals and businesses on the buying, selling, structuring and protection of luxury assets across the globe. He is a member of the International Fiscal Association, the International Bar Association, and the International Employee Benefits Association. Kassim is recognised by The Legal 500 where clients describe him as "knowledgeable and commercial".
Kyra is a Partner in the Private Client and Tax team. She specialises in multi-jurisdictional wealth planning, international tax and trusts, succession planning and family governance for high net worth and ultra high net worth individuals. She has extensive experience in advising on wealth preservation and tax efficient structures in an international context and is well recognised for advising clients in relation to complex cross-border tax and estate planning. Kyra does a lot of work with the Middle East and is recognised as a leader in the field of wealth planning involving Sharia succession, particularly in an international context.
Philip is a partner in the private client and tax team. He has worked for the firm in London, Hong Kong and Singapore. His practice focuses on succession planning for international families. As well as implementing estate planning arrangement for individuals, Philip frequently acts for trustees and financial institutions in relation to trust planning matters. Philip has been involved in recent years in a number of matters involving the administration of cross border estates.
Andrew advises on a wide range of contentious trust and probate matters with particular expertise in disputes concerning the Inheritance (Provision for Family and Dependants) Act 1975, where he has acted for spouses, partners, both adult and minor children as well as dependants. He has also acted for and advised executors in relation to such claims. Andrew is regularly asked to advise on issues regarding the validity of Wills including issues relating to testamentary capacity, lack of knowledge and approval, undue influence, fraud as well as lack of due execution and revocation. He also has considerable experience in disputes relating to the administration of both trusts and estates where he has advised trustees, executors and beneficiaries on matters such as allegations of breach of trust, actions for an account and disclosure of trust documents. He has also acted in claims relating to the removal of personal representatives or trustees. Andrew also undertakes Court of Protection work and has a particular interest in the professional negligence side of contentious trust and probate matters.
An experienced private wealth advisor, Emily provides international tax and private wealth advice to families and trustees of family trusts on a variety of issues, including moving to the UK; the use of wealth preservation structures such as offshore trusts, foundations and companies; the ownership of UK residential property and tax disclosures and the reporting of beneficial ownership under the various global initiatives. She advises clients on the law of domicile and residency, including ensuring the availability of tax efficient sources of funds to draw on after becoming UK residents. Emily is an expert on international pension schemes and other remuneration structures and advises on IPPs, EFRBS, QROPS and QNUPS, acting for both scheme trustees and their members.
Throughout his career Martin has specialised in private client and charity, and his client base is both domestic and overseas. He has become well-known in the charity sector, serving as a trustee on a considerable number of both grant making and functional charities. He was appointed CBE in June 2004 in recognition of his charitable services.
Recently recognised as "tax & trusts lawyer of the year" (Spears' Wealth Management Awards 2022), James is the head of our private wealth team. James is widely regarded as one of the leading practitioners in the UK and is described in the Chambers HNW Guide (2019) as “very much a figurehead of the industry…… he carries a lot of experience”. James has a wide ranging practice, advising on UK and international taxation, residency and domicile, offshore pensions and trusts, asset protection, succession planning and HMRC disputes. James is one of the most prominent private client lawyers in the UK and frequently appears in the press and broadcast media (Sky News, BBC TV News, BBC Radios 2 / 3 / 4 / 5, Bloomberg TV and the BBC World Service). He writes and lectures widely on tax policy. The private client publication "e-private client" names James, for the last 8 years running, as a "Top 50 Most Influential' in the private client industry. As well as being a solicitor, regulated by the SRA, he is a Registered Tax Technician, regulated by the Association of Tax Technicians (ATT). He is an active member of STEP and a contributing editor for Lexis/Nexis.
Senior Partner of Collyer Bristow and a partner in the Tax and estate planning team. Areas of practice include overseas and domestic trusts, wills and estates together with related tax planning, particularly complex, cross-border planning. He regularly advises Swiss based institutions and their clients and helped establish the firm's Geneva office. Daniel leads the advisory service for US clients. He advises beneficiaries, executors and trustees on contested wills and trusts. Also advises charities, from small family trusts to national institutions.
Charlie's main practice areas are: UK and international tax, including UK-US tax planning; trusts; asset protection structuring; and lifetime planning for high-net and ultra-high net worth individuals, families and their trustees. Charlie frequently advises clients on their residence and domicile status, and advises on effective tax planning. He has been described as someone who offers 'high quality reliable advice, excellent client manner - a joy to work with', and who has 'a clear understanding of tax issues arising for private clients and identifies practical solutions'. He has further been described and as 'an excellent lawyer who commands the respect of everyone he interacts with and acts for who is ahead of his years in terms of expertise, ability and maturity who will excel to become one of the leading lights in the world of the private client lawyer'. Charlie is a member of Mishcon de Reya's multi-disciplinary Luxury Assets Group, which advises individuals and businesses on the buying, selling, structuring and protection of luxury assets including art, cars and other high-value collectables across the globe. In 2014 Charlie passed with distinction the STEP Advanced Certificate in UK Tax for International Clients.
Ceri is a partner in the private client and tax team. She works with UK domiciled and non-UK domiciled high net worth individuals and advises on all aspects of wealth planning, with a particular emphasis on: tax efficient investment structuring, with expertise in insurance bonds, real estate, private equity funds, hedge funds and other alternative investment classes; carried interest and buyout structuring; advice on entrepreneurs' relief planning; and tax issues for sports stars. Ceri regularly advises on complex cross border tax planning and has worked closely with many family offices.
Sarah specialises in advising wealthy individuals and their families, entrepreneurs and landowning families on personal tax, trusts and succession planning. She also advises executors and trustees on their duties and powers and works closely with family offices, wealth managers and private banks. Sarah is a member of the firm’s Entrepreneurs and Family Business groups and has a particular interest in advising owner managers of growing companies and family businesses on the personal wealth issues that affect those in these sectors. Sarah is recommended in the Legal 500 directory, described as a "dynamic personality" and "particularly good". She is included on the Honours List for lawyers in the Citywealth Leaders List 2015 and on the Power Women listings having previously been shortlisted as "Woman of the Year" at the Citywealth Magic Circle Awards 2013.
James heads the Private Client team at Kingsley Napley. He has extensive experience advising families and individuals on wealth protection and tax mitigation. He is adept at managing the succession planning through the generations and often acts for parents, children and grandchildren to facilitate the best results. Often his clients will have international connections; whether they own overseas property or have recently arrived or invested in the UK, or are long term residents who are still non-UK domiciled. He specialises in giving advice on UK tax for these international clients or working closely with accountants on key areas such as UK inheritance tax and UK capital gains tax. James has a broad client base covering people just across the road or located on the other side of the world. He is just as comfortable dealing with the private affairs of a CEO of a multinational business or person in the public eye as he is dealing with a vulnerable elderly client with tricky family dynamics. James is regularly asked to comment in the media, give lectures and provide thought leadership on private client matters.