Private Client and Estate Planning

Devereux silks and juniors have established excellent reputations for advising on technically complex private client and estate planning matters for high net worth and ultra high net worth individuals. Members also have considerable experience in litigating private client matters. Areas covered include:

• Personal income tax and capital gains tax
• Residence, domicile and double tax treaty issues
• Offshore trusts/company structures
• The new CGT Regime for non-residents
• Remittance issues
• Owner managed businesses and family investment companies
• Entrepreneurs’ relief
• Taxation of UK and foreign property
• ATED and ATED related CGT
• Taxation of pensions
• Inheritance tax including trusts, agricultural property, business property and other reliefs
• Use of estate duty treaties
• Taxation of damages and compensation

Devereux tax practitioners have advised high net worth and ultra high net worth individuals on optimal asset holding structures within the UK and offshore. They also provide helpful and practical guidance to trustees, beneficiaries and protectors on the tax consequences attendant on investment or other activities undertaken within the trust structure and on available solutions.

Members have unparalleled expertise in advising on and litigating residence and domicile issues, having appeared in many of the recent residence and domicile cases.

They are actively engaged through their work with professional tax bodies in ensuring that proposals to change existing or introduce taxes are properly considered and implemented.

Devereux tax practitioners co-author the seminal practitioner text, McCutcheon on Inheritance Tax (Sweet & Maxwell) and the Offshore Trusts Chapter in Mellows: Taxation for Executors and Trustees (LexisNexis).

A list of relevant cases and appointments is included within each individual barrister’s personal profile.