Anne McIlwraith

Anne is a senior associate in the private client and tax team.

Anne has a broad private client and tax practice, working with both UK-based and international clients and their families.

Anne's practice includes:

• Estate planning – Anne regularly drafts wills, letters of wishes and lasting powers of attorney.  Often these involve cross-border issues, and Anne has particular experience with clients with a US or French connection.
• Tax planning – Anne has significant experience advising on UK tax residence for both clients arriving in the UK and those looking to leave.  She advises on the 'foreign income and gains' regime as well as the inheritance tax exposure for individuals and their families.
• Trusts and alternative structures – Anne has significant experience advising trustees on trust and tax law, as well as preparing trust documentation and co-ordinating with international advisors where appropriate.  She is also experienced advising on alternative family structures, such as family limited partnerships.
• Charities and philanthropy – Anne advises both charities in respect of maximising charitable exemptions, and individual donors on philanthropic giving during lifetime and on death.  She works closely with the Charities Team and US Tax Team at Withers on charitable tax advice.
• Compliance and enquiries – Anne is experienced rectifying past non-compliance for international clients, often including analysis of treaty reliefs that may be available.  She also works closely with the tax investigations team, with experience in the Tax Tribunal in respect of interpreting technical inheritance tax legislation.

Anne has the STEP Advanced Certificate  in UK Tax for International Clients, passed with distinction.