Iskra Doukova Senior Associate

Senior Associate
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Iskra advises on a broad range of private client issues, including tax, asset structuring, estate and succession planning, wills, trusts and transparency initiatives such as the FATCA and Common Reporting Standard automatic information exchange regimes and the UK Trust Registration Service.

Much of her work has an international dimension. She acts for high-net-worth individuals and internationally mobile families (a number of whom have no significant UK connections) as well as their advisers, family offices, charities and trustees.

Iskra is a member of the Society of Trust and Estate Practitioners and holds the STEP Advanced Certificate in UK Tax for International Clients.

Iskra is also a member of Macfarlanes’ environmental, social and governance and sustainability working group.

She has contributed the UK chapter to the STEP Handbook for Advisers on Beneficial Ownership Registers, published in August 2021, with Edward Reed.

Expertise

Recent work

Trust and tax advice

Advising the trustees of an international high-value trust structure on various cross-border issues, including the application of the FATCA and Common Reporting Standard automatic information exchange regimes, as well as co-ordinating a multi-jurisdictional team of advisers.

International trust structuring

Establishing a trust structure for an international mobile family, including working closely with the family office and their international advisers, as well as focusing on issues including complex checks and balances between power holders.

Pre-arrival planning

Advising families who are considering moving to or leaving the UK.

Wills and estate planning

Advising high-net-worth individuals in relation to their personal wills and estate planning.

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Quick reads

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In depth

The Trust Registration Service: the next iteration of the regime

Iskra Doukova 18 Jun 2021
The Trust Registration Service (TRS) has been in place since 2017, implementing the Fourth Money Laundering Directive. From then on, certain express trusts with UK tax liabilities...
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Mixed funds in offshore structures

Jennifer Smithson, Iskra Doukova 01 Jul 2020
A proposal from Liechtenstein professionals to un-mix funds in offshore structures on a standard basis has been accepted as reasonable by HMRC.
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UK withholding tax on loan interest: Ardmore Construction Limited v HMRC

Jennifer Smithson, Robin Vos, Iskra Doukova 17 Jul 2018
In Ardmore Construction Limited v HMRC, the UK Court of Appeal considered whether interest payments made by a UK resident debtor under a loan owed to a non-UK resident lender had a...
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