Tax, Trusts & Succession

"the team offer good strength in terms of the depth and breadth of the teams involved"

Chambers HNW 2022

"they are always very timely and thorough."

Chambers HNW 2022

"Michelmores have an excellent understanding of our needs and consider PR concerns as well as the commerciality of all advice and settlement parameters."

Chambers HNW 2022

"Very good value for money. They are technical but pragmatic."

Legal 500 UK 2022

"I have found the team to have depth and strength."

Legal 500 UK 2023

"Breadth of expertise across the spectrum of activity that charities operate."

Legal 500 UK 2023

Protecting your wealth – for now and whatever’s next 

Clients based in the UK, as well as those based internationally with UK assets and connections, trust our expert team to advise on wealth preservation for future generations, handle strategic estate planning for retirement and minimise tax liabilities on the death of a spouse. We also cover international tax planning, UK-US estate planning, and routinely navigate succession planning complexities like capital gains, inheritance tax and stamp duty.

We offer specialist advice on wills and lasting powers of attorney, probate and administration, contentious trusts, mental capacity and Court of Protection issues.

From preparing HMRC tax returns for UK clients, to UK tax planning for international clients (including pre-residency remittance basis planning and offshore trusts to double tax treaty advice). Our capabilities are comprehensive.

Private wealth planning – with sensitivity and efficiency

Our broad team has expertise and cultural awareness that comes from dealing with diverse UK and global clients. Collaborative, creative, and commercial in approach, we strive to protect your long-term interests as well as those of your family.

As the go-to team for many high-profile individuals and families, our team is top ranked in the independent legal guides, Chambers High Net Worth and Legal 500.

Inheritance Tax and Planning for Retirement

The right professional advice will:

  • Safeguard personal and business assets
  • Provide strategic estate planning, including detailed knowledge of the exemptions, reliefs and tax planning techniques available to enhance your savings and assets
  • Help to minimise tax liabilities on the death of a spouse
  • Guide you through the complexities of succession planning and the transfer of business assets between the generations, including Inheritance Tax, Stamp Duty and Capital Gains Tax mitigation

Tax compliance and HMRC enquiry advice

We specialise in advising on tax issues for high net worth individuals and prepare income tax returns for individuals, trusts and estates.

Tax regimes, property law and family circumstances are ever- evolving, therefore a regular review of your affairs is strongly advisable.

International Tax Planning

Our team regularly advise on all aspects of UK tax planning for international clients. This includes pre-residency remittance basis planning, the use of off-shore trusts and their consequences for UK-based settlors and beneficiaries, and the tax efficient structuring of assets.

Recent experience

Advice to Individuals:

Working with the owners of significant privately owned family companies to ensure an effective succession to the control and capital value of the business.

Regulatory nuptial arrangements to protect family assets, both before and after a marriage.

Advising non-domiciliaries how best to structure assets before becoming UK resident.

UK advice:

We act for more than 30 landed estates and act as trustees of a considerable number of these.

We have recently provided family constitution advice to a client with a £15m family business and a disparate successor generation.

Our Tax Compliance team has worked with our tax planning Lawyers to develop a comprehensive tax compliance and mitigation service.

Advice to trustees:

We are the sole legal advisers to the trustees of a group of eight family trusts that own significant City property interests and investment portfolios.

Have developed with the trust beneficiaries an agreed understanding of the future for the family wealth and related interests.

Advice to institutional trustees:

Advice regarding the availability of the ‘motive defence’ to mitigate significant beneficiary tax liabilities.

Managing a £50 million distribution of limited partnerships interests.

Negotiating warranties, indemnities and advice as to the conditions on assignment.

Advice to non-UK law firms:

Advising as to best practice for a Liechtenstein Foundation in view of the recent UK/Swiss tax agreement.

Advising as to how best to structure the tax efficient receipt by a UK resident (US citizen) of capital distributions from an existing offshore structure.

KEY CONTACTS
Sandra Brown
Sandra Brown
Partner
TEAM
Daniel Eames
Daniel Eames
Partner
Sarah Green
Sarah Green
Partner
James Frampton
James Frampton
Partner
Richard Hedger
Richard Hedger
Partner
Iwan Williams
Iwan Williams
Partner
Edward Porter
Edward Porter
Partner
Andrew White
Andrew White
Trust Director
Charlotte Coombs
Charlotte Coombs
Senior Associate
Elinor Crosbie Dawson
Elinor Crosbie Dawson
Senior Associate
Max Nicholls
Max Nicholls
Senior Associate
Katrina Bourton
Katrina Bourton
Associate
Georgie Carter
Georgie Carter
Associate
Matthew Hiatt
Matthew Hiatt
Associate
Gemma Shepherd
Gemma Shepherd
Senior Associate
Nerys Thomas
Nerys Thomas
Senior Associate
Jess Hayman
Jess Hayman
Associate (FCILEx)
Daisy Taylor
Daisy Taylor
Associate
Carey Xu
Carey Xu
Solicitor
Ellen Hambly
Ellen Hambly
Solicitor
Jenna Fyfe CTA
Jenna Fyfe CTA
Tax Manager