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.
Maurice Turnor Gardner LLP
mauriceturnorgardner.com mauriceturnorgardner.comClient SatisfactionLawyers
Claire is a partner and advises trustees, financial institutions and high-net worth individuals on bespoke multi-jurisdictional wealth planning strategies and investment structures, invariably involving complex cross-border structures and international tax and trust issues.She has particular experience of advising high-net worth individuals on UK tax matters, particularly when they are planning their arrival in (or departure from) the UK, and advising trustees of offshore structures on UK tax issues. She has a particular interest in advising international clients on the legal, tax and practical issues associated with buying, selling and owning valuable residential properties in the UK. She also advises in relation to international estate planning and the creation of bespoke asset holding structures, typically involving trusts.Claire won the STEP Young Practitioner of the Year award 2017, was shortlisted as a “Rising Star” at the Tolley’s Taxation Awards 2017, has been one of eprivateclient’s Top 35 under 35 for the last five years and was selected as one of Legal Week's Private Client Global Elite: Ones to Watch in 2018, 2019 and 2021.
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.
Ed is a partner and advises on a range of private client and commercial trusts work. He works with financial institutions, private clients, family offices, trustees and beneficiaries on complex UK and international trust law issues, personal taxation, and estate planning.Ed has considerable experience in complex trust law issues, including drafting bespoke family and commercial trusts for a range of clients. He also advises UK and international individuals on UK personal tax, including residence, domicile, the remittance basis, pre-arrival planning and inheritance tax. He advises charity trustees, those who transact with charities and donors on charity law and philanthropy, including the establishment, governance and taxation of charities. He also has a particular interest in the law relating to art and cultural property, and has led the firm's Art and Heritage Property team since 2019.Ed is ranked as a leading lawyer by the 2020 Chambers & Partners (High Net Worth) guide, and is also ranked by the Legal 500 directory. He is a co-editor of Trust Law Quarterly.
Edward is a partner in the Real Estate team and specialises in acting for private clients in relation to prime and super prime residential property. He has experience in working across the spectrum of residential property work, from listed buildings on the London estates and new build super prime apartments to country houses. He regularly acts on the highest value and most complex deals in London. He also advises on enfranchisement and lease extensions as well as working closely with the Private Wealth team on residential property structures. Having previously featured in the 2017, 2018 and 2019 editions, Edward is ranked individually in the Chambers HNW Guide 2020. He is also listed in the Legal 500 2020 as a Rising Star.Edward has also been ranked as one of eprivateclient's Top 35 under 35 and was named in the inaugural Spear's 500 as a Recommended Lawyer.
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.
Emma-Jane is Managing Partner of Maurice Turnor Gardner. She specialises in advising wealthy families, trust companies and banks in connection with tax, estate planning and philanthropy matters.Emma-Jane has a broad private wealth practice and a diverse portfolio of clients from the UK and the rest of the world, each of whom look to her for sensible and pragmatic advice on all of the issues which affect wealthy individuals and trustees (and those who transact with them). Emma-Jane’s extensive experience of advising on immigration matters and trusts in a commercial context complement her main area of practice.She is also a key member of the firm’s charity and philanthropy team and has a special interest in tax-efficient cross-border giving and the issues which are relevant to counter-parties in transactions with charities. She regularly advises operating and grant-making cross-border charities on diverse legal and governance issues.Emma-Jane is individually ranked in the 2020 Chambers HNW guide and Chambers UK. She is also ranked as a Band 1 Leading Individual by the Legal 500 2020 guide and by Best Lawyers 2021 as a leading specialist in the area of Wealth Management.
Jennifer advises on a range of private wealth matters, including taxation, trusts, estate planning, Wills and disclosure and transparency regimes (such as CRS). She has a mixture of domestic and international clients, often with complex personal and business interests across multiple jurisdictions. Jennifer has a keen interest in charities and philanthropy, which is a key part of her practice. She spent six months as an in-house legal adviser to a large, well-known children’s charity. Since then she has helped guide donors and trustees through a broad spectrum of matters, from establishing charities to reporting serious incidents, charity mergers, grant agreements, independence and governance issues, trustee disqualification proceedings and investment duties. Due to her background at Linklaters, Jennifer also has significant and unique experience in both the use of trusts and the participation of trustees in commercial transactions covering (but not limited to) securitisations, escrows and trustee purchases. Jennifer has acted for individuals, professional trustees, companies, financial institutions and a number of different types of charity from trusts to royal charter companies. She has been recognised by eprivateclient as one of their Top 35 under 35 on several occasions and, in 2019, was named as a “Rising Star” in the charity field by Legal 500. The 2020 Legal 500 guide lists her as a key lawyer in the areas of personal tax, trusts and probate, and charities and not-for-profit. She regularly contributes articles on taxation, charity and philanthropy to academic publications.
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.
Paul is a partner and specialises in private client matters and international wealth structuring, including onshore and offshore trusts, UK personal taxation, Wills and estate planning, with an emphasis on complex tax and trust issues, residence and domicile, the international private client and offshore structures.Paul advises regularly on pre-immigration planning for individuals and families moving to the UK; he advises on residence – both becoming UK resident and non-UK resident - and on domicile and has been involved in negotiations and HMRC enquiries to agree the domicile status of a number of clients. Paul advises on and creates trusts and similar structures for families to address asset protection, succession planning, and tax efficiency, including using corporate vehicles, partnerships, and life policies. Paul advises on a wide range of tax issues, including for resident non-domiciliaries on the use of trusts, the remittance basis and reliefs such as Business Investment Relief; income tax planning strategies, including using Trusts and corporate structures. He has considerable experience advising on capital tax planning – including inheritance tax planning using business property relief, having agreed with HMRC that the relief applies in a number of difficult cases; and capital gains tax planning, including the use of Double Tax Treaty relief, Entrepreneurs' relief and trust structures. Paul also advises on wealth protection including structuring trusts, foundations, partnerships, corporate structures and pre-nuptial agreements, and has been involved in the restructuring of many such structures, to meet the changing requirements as families grow up, businesses develop, and the law and tax rules change. He has written a number of articles and spoken at various seminars in London, the Channel Islands, Switzerland, Italy, Poland, Baltic States, Luxembourg, Israel and the US on different aspects of tax and international estate planning.Ranked in the Chambers & Partners HNW guide for Private Wealth, Paul is also included in the Citywealth Leaders List, which notes his expertise in tax, estate planning and non-contentious trusts.
Rupert is a partner and Head of the Dispute Resolution team. His practice is divided between trust, probate and commercial litigation and private client advisory work. He is a CEDR qualified mediator and acts as a trustee, executor and trust protector. Over the last 20 years Rupert has managed a large number of trust, probate and commercial disputes in England and offshore. His cases include removal of trustees, protectors and executors (and defending removal claims); variation of trusts; rectification of trusts; challenging trustees’ decisions and advising trustees on making decisions in contentious circumstances; challenging trustees’ fees; claims for breach of fiduciary duty, misrepresentation and fraud; advising trustees in relation to divorce; freezing orders; claims for breach of contract; passing off and breach of trademark.Rupert is individually ranked as a top-tier Band 1 practitioner in the Legal 500. He was ranked by Best Lawyers 2021 as a leading specialist in the area of Trusts and Personal Tax. He is also ranked in Band 1 for Private Wealth Disputes in the Chambers HNWI guide, and in Band 1 in the Chambers Global Guide for International Private Client: Contentious.
Sarah is a partner and Head of the Real Estate practice and with 30 years of experience in London's prime residential market, she specialises in high value and complex residential real estate transactions as well as enfranchisement and lease extensions. Sarah works closely with agents, planners, developers, lenders and other bodies. She has an international client base, and is adept in meeting the demands of both overseas and UK clients.Sarah is ranked in Band 1 as a Leading Individual in the Chambers HNW Guide 2020 and in the Legal 500 Residential Real Estate Guide 2020 and won the Chambers HNW 2018 Residential Property Lawyer of the Year Award in November 2018.