Dominic Condé-Cole

Dominic has extensive experience in advising national and international high net worth and ultra high net worth individuals, businesses and listed companies on UK taxation and wealth planning.

Dominic regularly advises resident non-domiciliaries, trustees and domestic clients on matters spanning pre-immigration planning and the residency rules, offshore planning including UK and non-UK trusts, and UK Wills and estate planning. Dominic has also previously provided significant UK property taxation advice for commercial and residential property and advised on appropriate holding structures for property and other high value assets.

Dominic trained and qualified at Collyer Bristow LLP in September 2017 and moved from their Tax and Estate Planning team to Maurice Turnor Gardner in June 2019. Since qualifying, he has written for trade and national press on the subject of UK taxation and wealth planning. Dominic was promoted to Senior Associate in September 2022.

Dominic was listed in the Legal 500 2020 guide as a key lawyer in the area of personal tax, trusts and probate. He was named in the Citywealth 40 Under 40 2022 as a Top Recommended lawyer.

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Expertise

Dominic has a background in providing UK tax and estate planning to individuals, trustees and owner managed companies at all stages of their life cycle. Dominic is developing a comprehensive understanding of the UK personal tax regime, and subsequently providing advice on offshore asset structures, pre-arrival planning and generational planning.

Frequently, this advice is provided as part of a multidisciplinary team where the tax and commercial advice must be considered together.

Recent examples of Dominic’s work include:

assisting foreign lawyers on the establishment of structures to avoid forced heirship in foreign countries whilst remaining tax efficient in the UK;
providing and coordinating tax and other legal advice to a international sharia financing group including wealth planning for the ultimate owner;
providing options for non-UK domiciliaries and trustees who wish to purchase UK residential and commercial property, including highlighting the tax, legal and other considerations for each option;
advising a resident non-domiciled individual and his UK domiciled partner on offshore non-resident planning and coordinating a multi-disciplinary team to address a substantial estate;
identifying and dealing with non-compliances for trustees under the Requirement To Correct;
producing a note of UK taxation advice for a UK resident non-domiciled high net worth individual on settlement of international assets into a revocable trust; and
advising UK domiciliaries on the NRCGT rules and treatment of pensions including options for a tax efficient return to the UK.

Dominic has acted as a trustee of a small local charity and provides advice on issues affecting charities of all sizes, including:

formation and ongoing administration;
advising on the source of funding for a private foundation;
assisting with the production of terms and conditions for grant applications; and
assisting with compliance with public benefit and charitable purposes.

Dominic provides advice to partnerships and LLPs, particularly in the context of estate planning and the use of these vehicles in a family context. Recent experience includes:

advising a channel islands based trust company on the PSC regulations applicable to a substantial international property holding structure;
advising a partnership going through liquidation as part of generational planning involving prime property assets; and
advising a UK LLP on its obligations under UK company law.

Dominic’s previous experience includes:

Setting out the requirements and advising on an application for an exceptional talent visa;
assisting a UK company with applications for a sponsorship licence and subsequent applications for tier 2 general and intra-company transfer visas; and
providing advice to individuals in the UK on a tier 1 investor visa, including coordinating with investment advisors to ensure compliance.

Dominic has occasionally been involved in contentious matters and applies previous experience in dealing with high value international disputes to his work. Matters in which Dominic has been involved include:

advising the executors of a significant estate in relation to a multi-million pound dependency claim under the Inheritance (Provision for Family and Dependants) Act 1975; and
advising the trustees of a family trust in respect of allegations of a breach of duty and ultra vires investment.