Tax issues on stake sales and investment into managers: structuring, pitfalls and steps to take now
About
Emma advises individuals, trustees and charities on a wide range of estate planning, philanthropy, trust and tax issues.
Emma has a focus on UK resident clients and the issues which affect them, in particular advising on UK inheritance tax and estate planning.
Emma also advises on probate and the administration of estates, particularly in relation to complex estates which have international elements.
In addition, Emma is a member of our charities practice, specialising in providing advice to charities and not-for-profit organisations in relation to complex charity law, governance and tax issues. She also advises on the establishment of charitable foundations for families, as a means to pursuing an inter-generational philanthropic vision.
Emma has been recognised on the 2025 Pro Bono Recognition List of England & Wales, which recognises lawyers who have provided pro bono legal assistance over the last year.
Experience
- Advising a major UK charity on a charity merger, establishing the new charity, advising on the transfer of the operations of the merger partners and creating a workable new structure.
- Advising the personal representatives of a deceased UK resident individual in connection with the worldwide administration of the deceased’s estate, including liaising with non-UK counsel to finalise the worldwide tax position.
- Advising a UK resident family and non-UK trustees of the principal family trust on the reorganisation of the holding structure of the family’s trading group. This involved advising on the creation of a new non-UK trust structure and the UK tax implications of the restructuring for the family.
- Advising a UK family and trustees on a series of Variation of Trusts Act applications which sought to vary the trust and accumulation periods of the existing family trusts. The trusts involved hold assets with total value of £500m+, including the family business.
- Working with a leading UK retailer to establish a corporate foundation. The company will make charitable donations to the charity as well as encouraging its employees to make donations and suggest suitable grant recipients. It will form an important part of the company’s CSR programme.
- Advising the executors of a large UK estate on offering valuable and important artwork in lieu of inheritance tax, working with the valuer, the Arts Commission and HMRC Heritage Team.