Claire Conlon

Overview

I am a Legal Director in Michelmores’ Tax, Trusts & Succession team. I specialise in advising on the administration of estates, particularly those involving inheritance tax reliefs, complex assets and international elements, as well as advising on wider succession planning.

I can assist with all aspects of estate administration from gathering information and preparing estate tax returns through to negotiating and finalising the estate tax position with HMRC and preparing full estate accounts. Many of the estates I advise on will involve claiming inheritance tax reliefs such as agricultural property relief and business property relief, as well as more specialist areas such as heritage property and acceptance in lieu. I also advise on the UK aspects of international estates, for example clients with assets abroad or clients based overseas with UK assets.

I regularly assist beneficiaries with onwards tax planning for their own estates, including Deeds of Variation. Many of the estates I work on result in ongoing trust arrangements, and I also assist with advice to trustees and in setting up and constituting Will Trusts, working alongside our wider tax and trust team.

I joined Michelmores in January 2026 having previously trained and practised as a Private Client Solicitor at two leading national and international law firms. I am a full STEP member.

Recent experience

Advising on the administration of a complex estate involving claims for conditional exemption of heritage property and securing acceptance in lieu of IHT on a valuable work of art

Advising on the administration of a farming estate involving partnership interests, trust interests,  agricultural property relief and business property relief and including succession planning to mitigate recent changes in APR/BPR

Advising on the estate of a business owner securing business property relief and also involving foreign property and onward trust provisions for wider family

Advising on an estate involving Wills in multiple jurisdictions and uncertainty over validity of Wills, also including claiming tax relief under double tax treaties