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
