Region Area

Lawyers

Mark Summers

Mark Summers

Work Department

Private Client

Position

Mark advises global wealthy families, their businesses and wealth holding structures, and the institutions that service them. He is most noted advising families resident or investing in multiple highly taxed and regulated jurisdictions such as the US or EU where they are affected by complex multi-jurisdictional tax and legal issues. Mark’s practice includes advising on matters of automatic exchange of tax information (including CRS and FATCA), anti-money laundering regimes and information registers (including 4 and 5AMLD), and requirements to report cross border transactions and tax schemes (including DAC6 and CRS Mandatory Disclosure Rules). It also includes the regularisation of untaxed assets particularly where there is a multi-jurisdictional dimension.

Mark also advises on matters of UK taxation including the remittance basis of taxation for non-domiciliaries, matters of UK tax residency and the taxation of UK real estate.

Mark is admitted to practise in England and Wales and as a foreign lawyer to the EU list of the supervisory commission of lawyers for the canton of Zurich and the Swiss Federation. Mark is a member of the IBA and the vice-chair of the STEP Public Policy Committee. He is a permanent Swiss resident with his family in the canton of Zug.

Mentions