Tozers Solicitors LLP

Later Life Planning, Probate & Wills, Safeguarding Vulnerable Clients

Rachael Morley is a Partner and Solicitor in the Wealth Management team. She specialises in succession planning, with a focus on advising farmers, business owners and high net worth individuals on complex Inheritance Tax matters.

She has a particular expertise in the tricky, and often-denied, Business Property Relief as it applies to park owners. She is delighted with her track record in negotiating with the Revenue about the relief for both holiday and residential park owners: she has been successful in every case to date.

As lead Partner in the Wills & Succession sub-team, Rachael enjoys dealing with the extremely technical detail of the law, especially as it applies to tax and trusts. She delivers her advice with sensitivity and pragmatism, drawing on her expertise across areas such as tax, trusts and creating Wills to give each client a bespoke solution that is right for them.

Rachael maintains close links with local families, often advising many generations on the succession planning process. She crafts a package of options and documents precisely tailored to them, while also supervising the firm’s offering in this area.

Described as “wholly exceptional” in the Legal 500 directory, she is recognised as a key member of the Tier 3 ranked Personal Tax, Trusts and Probate team.

Rachael is a Director of Tozers Trust Corporation Limited, through which Tozers acts and Executor, Deputy and Attorney.

She is also a full member of the Society of Trust and Estate Practitioners (STEP) – achieving a Distinction in her Diploma – and is past Chair of the Non-Contentious Business Sub-Committee of the Devon and Somerset Law Society.

Rachael regularly shares her knowledge and experience, presenting at seminars both locally and nationally.

Recent experience includes:

• Crafting persuasive claims for Business Property Relief for owner-managed park businesses.
• Assisting the Executors of a farming estate with a complex picture of assets in an illiquid estate.
• Advising on the technical detail of a trustees’ powers and duties on the wording of an unusual trust deed.