Ceris Gardner

Ceris advises UK and non-UK domiciled and resident individuals and families on UK and international tax and succession issues, the creation, administration, restructuring and taxation of UK and offshore trusts, family limited partnerships and other cross border asset-holding structures.

She advises on the wide range of issues affecting trustees and their beneficiaries, including the duties and liabilities of trustees, the rights of beneficiaries and disputes involving estates and family trusts.

Ceris also has particular experience of complex, high-profile and high-value probates (which frequently have cross-jurisdictional features) and is well-known for her advice on art and heritage property matters.

Representative experience includes:

• Advising a client in connection with a high-profile and highly sensitive tax investigation
• Advising the general partner of a Jersey limited partnership worth several billion pounds and used by an ultra high net worth European family collectively to invest and manage family assets
• Advising a US citizen on a comprehensive tax and estate planning exercise prior to him coming to the UK that was designed to ensure that he was fully aware of the UK tax implications, both opportunities and potential pitfalls.

Ceris advises a number of charities and chartered bodies on constitutional, governance and taxation issues. She is also experienced in advising on the increased risks and responsibilities facing trustees in periods of economic downturn and on the challenges posed by the role of charities in today’s society.

Ceris also has a particular interest and involvement in encouraging families to consider philanthropy and helping them to plan their giving strategy.

Ceris is actively involved in the charity sector, serving as the co-chair of the Public Affairs Committee of Philanthropy Impact, a registered charity, in which she is involved in discussions with Government departments about philanthropy and impact investment.  Ceris is also a trustee of Philanthropy UK and the Philanthropy Advisers Forum) and Crimestoppers.

Ceris is described as "thorough and academic, but also very commercial and adored by clients".

Ceris is the former head of MTG’s Immigration team and specialises in advising wealthy individuals and families moving to the UK. She also advises regularly on:

• Entry clearance under Tier 1 of the points-based system for investors and innovators
  (formerly entrepreneurs);
• Bringing skilled workers into the UK under Tier 2 of the points-based system;
• Entry to the UK for short term business visits;
• Entry clearance for spouses, unmarried partners and the children of individuals entering
  the UK;
• Immigration issues affecting EAA nationals and their families and dependants;
• The rules governing switching between different categories of immigration status;
• Obtaining indefinite leave to remain in the UK for eligible individuals;
• British nationality issues.

As a former head of the Art and Heritage Property team, Ceris has been advising clients on  issues relating to the taxation of heritage property for over 25 years. She has a wealth of experience advising UK and non-UK domiciled and resident individuals, families, estates and trustees on UK and international art and heritage property matters (and immigration and philanthropy) which means that she is able to adopt an holistic approach when advising her clients on these and tax and succession issues, establishing UK and offshore trusts, family limited partnerships and other cross border asset-holding structures.

Ceris and fellow partner Jennifer Chambers were instrumental in procuring an extra statutory concession (ESC F7, which was later consolidated into legislation) concerning the exemption from IHT for works of art imported to the UK for public exhibition and Ceris is also involved in putting the views of the heritage lobby to Government, including the renewed attempt to put “living legacies” back on the Government’s agenda which would give a huge encouragement to making lifetime gifts of art and cultural property.