Payne Hicks Beach LLP

Private Client

Sarah is an Associate in the Private Client department.

Sarah advises UK tax resident and international individuals, onshore and offshore trustees, executors and administrators, landed estates and partnerships on a wide variety of matters, including advice on: 

• estate planning, wills and codicils, with a particular focus on ensuring that clients have arrangements in place which are tax efficient and which achieve their aims for their family and succession planning; 

• the planning opportunities arising from the October 2024 Budget, including the implications of the foreign income and gains regime (FIG regime), the temporary repatriation facility (TRF) and the changes to business relief (formerly known as business property relief, BPR) and agricultural property relief (APR) from inheritance tax (IHT); 

• arriving/leaving the UK, tax residence under the statutory residence test (SRT) and double taxation treaties; 

• trusts comprised of family wealth, farming/agricultural assets and business assets; 

• applications for probate and the administration of high value estates, including estates with claims for business relief on family run businesses, estates with assets in multiple jurisdictions and estates against which claims for financial provision have been made by disappointed beneficiaries under the 1975 Act; and 

• mental capacity matters in the context of lifetime gifts, wills and lasting powers of attorney (LPAs).

Sarah qualified into the Private Client department at Payne Hicks Beach in 2022.

Sarah read Archaeology and Anthropology at Durham University before studying the GDL at the University of Sheffield and the LPC at the University of Law.