Anna Sumner

Associate | London

Anna is an associate in the charities team.

She works with domestic and foreign charities, corporate donors and private clients on a range of legal issues. Her work for charities involves a range of operational issues, including: mergers with other charities, restructuring to adapt to changed circumstances, commercial agreements with fundraisers or other third parties, and advising on trust law aspects, including restricted gifts and permanent endowment.

Having worked with many corporate or individual philanthropists over the years, she is well attuned to each client’s requirements, particularly when there is an extended family involved. Anna frequently establishes new charities for such clients, tailoring the governance to fit their philanthropic goals and succession plans, and continues to advise the charity once operational. In particular, she assists such clients with cross border grant making or restricted donations.

Anna’s practice has an international focus, including establishing and advising US/UK ‘dual qualified’ charity structures - which facilitate tax-efficient giving in the US and UK. These structures can prove crucial to philanthropic families exposed to both US and US taxation, but also to charities wishing to fundraise from such donors. Anna also advises on overseas operations, foreign entities wishing to fundraise in the UK, and the recognition of foreign organisations by HMRC.

Secretary Claire Stent

Track record

Admissions

Publications

Memberships

Obtaining HMRC recognition of a German family foundation as a charity for tax purposes in the UK, enabling a UK resident family member to make Gift Aid donations directly to it.

The establishment of a new charity to preserve and conserve the archive of T S Eliot.

Advising the Royal British Legion on branch property trust terms dating back to the post-WW1 era.

England and Wales, 2008

‘International families and their philanthropy: jurisdiction and structure choices’, Trusts and Estates - June 2016

_’Revenue Law - Principles and Practice’, c_ontributing author of ‘Charities’ chapter in Tolley’s

_’Practical Trust Precedents and Practical Will Precedents’, c_ontributor, Sweet and Maxwell

Charity Law Association

Education


Languages


  • English

Dates


Joined

2006

London

16 Old Bailey,

EC4M 7EG

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