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Emma is a partner in our private client and tax team.
Emma specialises in UK tax, trust and succession planning advice for modern families and globally mobile individuals.
She is frequently involved with inter-generational wealth transfers and multi-jurisdictional trust re-organisations to ensure that historic structures remain fit for purpose. Working alongside foreign counsel around the world, Emma provides integrated advice on the optimal solution from an asset protection, tax efficiency and family governance perspective. She has particular expertise in US/UK estate planning and collaborates regularly with her US qualified colleagues at Withers in this regard in order to minimise cross-border tax leakage.
Emma enjoys the challenge of aligning strategic goals with multiple, often competing, objectives. She aims to design solutions that are technically elegant, yet practical. In doing so, she builds strong relationships with her clients and provides holistic estate planning advice tailored to their specific needs and values.
Track record
Trust reorganisation
Trust re-organisation: advising the trustees of a complex private trust company structure comprising two mirror trusts (one primarily for the benefit of a UK resident beneficiary; the other primarily for the benefit of a US resident beneficiary) and various family investment companies (two of which held a substantial shareholding in an FCA regulated hedge fund) on the reorganisation of assets so as to ensure that the structure was suitable for generational change following the death of the patriarch.
Creation of philanthropic vehicle
Creation of philanthropic vehicle: (i) assisting with the creation of a Jersey law discretionary trust following the re-organisation of a Lichtenstein Foundation, (ii) preparation of a bespoke Letter of Wishes with detailed guidance regarding the continuation of the family's "zakat" activities, and (iii) advising on the operation and composition of the trust's investment and grant committees.
Reorganisation of UK landed estate
Re-organisation of UK landed estate: advising on the re-organisation of an agricultural and residential property portfolio, the ownership of which was split between a UK resident trust and various UK resident and non-UK resident family members, involving (i) substitution of security, (ii) the sale and purchase (with lending) of part of the residential portfolio between family members, and (iii) transfers of development land out of trust.
Insight
External publications
- 'Sparing No One: Cross-Border Taxation of Globally Mobile Individuals - Part II,' (Tax) Matters of Life and Death Column, Tax Notes State - August 14, 2023, WealthBriefing - October 9, 2023, co-authored
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'Sparing No One: Cross-Border Taxation of Globally Mobile Individuals - Part I,' (Tax) Matters of Life and Death Column, Tax Notes State - June 19, 2023, WealthBriefing - October 6, 2023, co-authored
- 'HMRC provides further clarification on key trust registration issues,' Withers Insight - July 8, 2021, co-authored
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'Trust Registration Service and Fifth Money Laundering Directive... are we nearly there?' Withers Insight - July 22, 2020, co-authored
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'UK Money Laundering Directives and the UK Trust Register: where are we?' Withers Insight - January 31, 2020, co-authored
- Co-authored an article for Trusts & Estates and written for Trusts & Estates Law and Tax Journal
Admissions
England and Wales, 2014
Education
Cambridge University (Girton College), Batchelor of Arts, Geography
Cambridge University (Girton College), Master of Arts, Geography
University of Law, Bachelor of Laws
University of Law, Graduate Diploma in Law and Legal Practice Course
STEP Diploma in Trusts and Estates
Languages
- English
Key dates
- Year joined: 2019