James Radcliffe

About

James is a Partner in the Private Wealth team in Bristol.

He joined Michelmores in 2013 from Withers in London, where he worked for 7 years.

James' practice focuses on the mitigation of capital taxes and the long term devolution of private wealth.  

He advises both UK domiciled and non-UK domiciled individuals (including professionals, entrepreneurs, landowners and business owners) on wills, trusts and other structures intended to preserve assets.  He also advises on the preparation of lasting powers of attorney and acts for the trustees of onshore and offshore trusts, providing UK tax and trust advice. 

James is a member of the US Professionals Association and regularly advises US Citizens on estate planning techniques that are effective in both the US and the UK.  He has presented at a number of leading US/UK estate planning conferences. 

He is a member of the Society of Trust and Estate Practitioners (STEP).  In 2014 he was awarded a distinction the STEP Advanced Certificate in UK Tax for International clients.

James contributed to the 5th and 6th editions of McCutcheon on Inheritance Tax, which is a leading reference book used by practitioners.  James has also had a number of articles published in the Trusts and Estates Law & Tax Journal.

James has run the London marathon three times.  His fastest time to date is 3 hours and 17 minutes. 

Recent Experience

  • Advising the trustees of a valuable offshore trust in relation to the UK Capital Gains tax anti-avoidance rules. As a result of the advice, it was possible to distribute all of the trust assets to beneficiaries, free of UK tax.  
  • Advising on a tax efficient corporate 'de-enveloping' of a UK property worth £18m owned through an offshore trust and company structure. As a result of the advice, the annual tax on enveloped dwellings (£70,000 a year) has been avoided.
  • Advising an individual in relation to the transfer of surplus annual income into a newly created trust for the benefit of his children and grandchildren. As a result of the advice, the individual immediately removed a significant level of assets from his estate that would otherwise have suffered Inheritance Tax at a rate of 40% on death. The process is to be repeated in future years. 

Recent News

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