A trusts and tax lawyer specialising in landed estates.
Emily provides advice to owners of landed estates and heritage properties throughout the UK on the most tax-efficient way to structure their affairs with the goal of achieving a smooth succession. This includes advising on all aspects of trust law and capital taxes planning, including structuring ownership to secure agricultural and business property reliefs. She also has a particular interest and expertise in advising on conditional exemption available for national heritage assets.
Examples of how Emily has helped clients include:
- advising on trust and tax issues arising on the reorganisation of various family trusts and company structures on behalf of a historic estate to ensure business property relief could be obtained and overall inheritance tax liability reduced; and
- advising an estate on succession issues following the discovery that some trusts were partly invalid because they breached the rule on perpetuities which requires trust assets to pass to identified beneficiaries within a set time.
- enabling a landowner to successfully manage family dynamics in relation to the succession of the estate businesses through a family charter.