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MAURICE | TURNOR | GARDNER

Jennifer Emms Partner Elect

Jennifer advises on a range of private wealth matters, including the taxation of individuals and trusts, estate planning and Wills and also advises on charity law. She has significant experience in both the use of trusts and the participation of trustees in commercial transactions.

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 is recognised by eprivateclient as one of their Top 35 under 35, with the publication noting her "significant experience in both the use of trusts and the participation of trustees in commercial transactions". 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.

Jennifer trained and qualified at Linklaters LLP in March 2010 and moved from their Trusts team to Maurice Turnor Gardner in 2015.

Details of Jennifer's experience are outlined below.

Contact

+44 (0)20 7786 8653
Email Jennifer
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PA: Millie Raftery
+44 (0)20 7786 8650
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Experience

Private Wealth

As well as setting up trust structures, Jennifer has expertise in assisting with their ongoing operation, including queries relating to amending the terms of existing trusts, making distributions, retirements and appointments of trustees and the disclosure of trust documents to beneficiaries.

With regard to individuals, Jennifer has particular experience in advising non-domiciliaries moving to the UK, including pre-arrival planning, the application of the statutory residence test and the remittance basis. Jennifer has prepared Wills for a number of international clients, which have involved complex conflicts of laws questions and liaising with local counsel in the relevant jurisdiction.

Recent experience includes:

providing advice for non-UK domiciled clients on the holding of UK residential property, taking into account the tax treatment and practical considerations such as confidentiality;

estate planning advice, including analysing the availability of business property relief from inheritance tax for an individual shareholder;

advising trustees and beneficiaries of various offshore trusts on the UK tax consequences of making distributions and providing other benefits from the trust, such as rent-free occupation of UK real estate;

preparing draft documentation for and giving tax advice to the trustees of a UK resident trust wishing to make various distributions to beneficiaries, including creating life interests.

Our Private Wealth expertise Our Private Wealth team

Trusts in a commercial context

Jennifer has worked on a range of different corporate and finance transactions involving a trust, including securitisations, decommissioning funds and an Islamic ‘bond’ issue. These sometimes raise unusual and complex trust law questions on which Jennifer has advised, as well as addressing the tax consequences.

Recent experience includes:

establishing trusts to “orphan” special purpose vehicles, including drafting trust documentation and providing tax and charity law advice;

advising on the application of the inheritance tax settlements legislation to escrow arrangements, which are commonly used in corporate transactions;

providing advice on sales of companies or businesses involving a trustee purchaser or seller, including advising on the appropriate warranties to be included.

Our Trusts in a commercial context expertise Our Trusts in a commercial context team

Philanthropy and Charities

Jennifer has provided advice to charities in every stage of their lifespan, from establishing charities, by drafting the necessary governing documents and making an application for registration with the Charity Commission, to advising on charity mergers and the winding up process. Having previously been seconded to a large charity, Jennifer is also familiar with many of the day-to-day questions that arise in a charitable context. Charity trustees have consulted her on funding contracts, structuring investments, amendments to governing documents, delegation, duties and liabilities. In addition, she has advised prospective donors on gift aid and legacies.

Recent experience includes:

advising clients wishing to establish a charity on the various structures available to them, including the Charitable Incorporated Organisation, and the pros and cons of each option;

making a successful application to the Charity Commission for the release of a charity’s permanent endowment restrictions;

advising several UK-based charities on expanding their activities overseas and making grants to overseas organisations;

advising charities and retailers on the application of and their obligations under the commercial participation regime.

Our Philanthropy and Charities expertise Our Philanthropy and Charities team

Articles by Jennifer

MEET | THE | EXPERTS: Charities: Navigating uncertainty

In depth The MEET | THE | EXPERTS panel Kate Goldberg, Jill Halford and Jennifer Emms, with Ed Powles in the chair, shared their views on how those running charities can navigate difficult waters. Read more

Implications for become a charity trustee in these difficult times

In depth Jennifer Emms reflects on the myriad of legal, reputational and technological challenges facing an individual taking on a new charity trusteeship. Read more

Donor Advised Funds - information for individuals and families

In depth Philanthropists wishing to contribute to the fight against Covid-19 might wish to consider the “donor advised fund”, a flexible alternative to setting up their own charities. Read more

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