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Tom McElligott
Partner - Withers, Registered Foreign Lawyer (England & Wales) - Withers KhattarWong LLP | Singapore
Secretary Anita Abu Bakar
Operating as Withers KhattarWong LLP in Singapore.
Tom McElligott is a partner in the private client and tax team.
He advises high-net-worth individuals, families and their intermediaries on international private wealth matters, including tax, trusts and succession planning.
Tom has particular expertise advising globally mobile individuals with tax, residency and pre-immigration planning advice, as well as developing efficient holding structures for clients with properties, investments and business interests all over the world. He regularly works with advisers from different jurisdictions to provide integrated tax and succession planning advice.
This often extends to a consideration of artwork, jewellery and other luxury assets, as well as advice on charitable giving, establishing philanthropic structures, and making use of donor advised funds.
He especially enjoys preparing and implementing comprehensive governance and succession plans for the families he works with, which may include the preparation of family constitutions, and tying this together with appropriate trusts, wills and incapacity documentation.
Tom believes that an indispensable part of his role is establishing strong relationships with his clients to understand their key priorities, which informs how he can provide practical solutions that are prompt, efficient and bespoke.
Track record
De-enveloping of UK residential properties
Advising international families on the de-enveloping of UK residential properties and the associated UK tax implications.
Trust documentation
Drafting trust documentation for the establishment of an offshore double trust structure as part of a pre-arrival planning exercise for a high level diplomat.
Pre-arrival planning advice
Providing pre-arrival planning advice for ultra-high net worth individuals from USA, the ASEAN region, the Middle East and Europe moving to the UK, including technical tax advice and practical advice on bank account segregation and the remittance rules.
Administration of UK resident trusts
Overseeing the administration of UK resident trusts, providing UK tax and trust advice to the trustees, assisting with changes of trustees and drafting various trustee resolutions, deeds of appointment, deeds of advancement and exclusion of beneficiaries.
Joint UK and US tax and restructuring advice
In coordination with US counsel, preparing joint UK and US tax and restructuring advice to facilitate the restructuring of a substantial literary estate.
Comprehensive Will planning exercise
Advising on a comprehensive Will planning exercise for an ultra-high net worth individual, resident and domiciled in states that impose Shariah succession principles, with assets in numerous jurisdictions.
Disclosure reports
Preparing disclosure reports under the Worldwide Disclosure Facility in relation to Liechtenstein foundations and historic non-reporting of IHT, IT and CGT liabilities for UK resident, non-domiciled but deemed domiciled settlors/founders.
Canadian estate interest restructuring
Preparing advice and documentation for the restructuring of an interest in a Canadian estate, comprising mostly of Canadian business and property assets.
Insight
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Admissions
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Advocate and Solicitor, Singapore (2020) (Registered foreign lawyer)
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England and Wales (2016)
Education
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Kings College London, Law LLB
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BPP University Law School, LPC
Languages
- English
Memberships
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Society of Trust and Estates Practitioners (STEP)
Key dates
- Year joined: 2020