The Non-Dom Tax Forum 2024 - 3rd Annual

Frederick is a partner at London private client law firm Payne Hicks Beach. He advises a broad range of UK and international clients on personal tax and trust issues. His practice is focused on advising entrepreneurial, business families on long term structuring and succession planning (often through the use of trusts). A number of Frederick’s clients are UK resident non-domiciliaries, who he advises on UK tax, residence and asset structuring (including ‘pre-arrival planning’). Frederick’s offshore work has a particular focus on Scandinavia but he also advises clients from a number of other jurisdictions most notably those with a US connection. Consequently Frederick is used to working with advisors in multiple jurisdictions to coordinate consolidated advice for clients with international connections.

Sophie focuses on advising UK resident and non-resident individuals on their tax planning. Her clients are frequently hedge and private equity fund managers, as well as entrepreneurs. She is particularly knowledgeable on carried interest, tax efficient investing for trusts (especially protected settlements) and family investment companies as part of larger succession planning. Sophie was listed in Spear's 2019 Top 10 Tax Advisors.

David Kilshaw is a Manging Director with Rothschild & Co and Head of Private Client Wealth Solutions.

A qualified lawyer and former partner with KPMG, EY and Rawlinson & Hunter,  David no longer provides tax advice but works alongside leading lawyers and accountants to help clients craft solutions to their personal and business needs. David received the STEP Lifetime Achievement Award in 2018

Helen is a Partner in the Joseph Hage Aaronson contentious tax team specialising in UK and international tax disputes. She is a Solicitor and Chartered Tax Adviser, a member of the Society of Tax and Estate Practitioners and is a CEDR accredited mediator. She has recently been included in the City Wealth Leaders List Top 100 Private Client lawyers, is included in the Private Client Global Elite Directory 2023 and appears the Tatler Address Book 2023. Helen writes prolifically for numerous tax publications and is an active committee member at the Chartered Institute of Tax and the Worshipful Company of Tax Advisers.

Helen advises both individuals and corporates either engaged directly or as a consultant to an extensive network of professional firms and financial institutions who repeatedly call upon her expertise.

Helen has successfully run numerous residence and domicile cases but will also turn her hand to a wide variety of contentious and advisory tax matters. Helen is an industry leading specialist at running highly technical COP9 investigations where she has a proven track record of successfully negotiating very favourable settlements.

I was appointed as CEO of Blick Rothenberg in August 2020, having joined the firm in 2012.

My background is in personal tax and I have had over 15 years’ continuous experience in practice. I specialise in the interaction of personal and corporate tax matters, advising predominantly entrepreneurs from across a variety of industry sectors on all aspects of their personal and corporate tax affairs. This includes their company’s business life cycle – from start-up and growth through to business exit.

I am regularly approached to comment on tax matters in the media including the broadsheets and personal finance publications, and have made appearances on radio and television. I can also be found speaking regularly at a host of events on tax issues.

My career highlights include my appointment as CEO of Blick Rothenberg, as well as being recognised for several leading industry awards including eprivateclient’s ‘50 Most Influential Private Client Professionals’ and Spear’s ‘Top Recommended Tax Accountants’.

I have a keen interest in the UK’s tax policy and regularly input into Government consultations including stakeholder meetings with HM Revenue & Customs and HM Treasury. I am passionate about both improving the UK’s tax system through simplification and reducing barriers and compliance requirements to promote entrepreneurship in the UK.

I am proud to have been given the support and the confidence to develop my career here at Blick Rothenberg, enhancing both the profile of the firm and myself personally. In my role as CEO, I hope that I can give our people the same opportunities and support that have been afforded to me, and my own measure of success will be to see people develop their careers beyond mine.

Georgina is a partner and is responsible for Brown Advisory’s international strategic advisory capabilities. Prior to joining Brown Advisory she was a Director at EY in the Wealth and Asset Management tax team where she worked with ultra-high net worth individuals and their families (both UK domiciled and non-UK domiciled), providing and co-ordinating tax advice on their complex investment structures, business operations and personal matters. Georgina has frequently collaborated with and worked alongside her clients’ other advisers including their lawyers and trustees.

Before that she was with Skadden, Arps, Slate, Meagher & Flom (UK) LLP for 5 years, having previously trained and qualified as a solicitor at Linklaters LLP in 2003, where she then practiced in their UK tax department for a further 3 years.

Rosie advises on a broad spectrum of private client matters ranging from wills and succession planning to tax efficient structures for non-UK domiciled individuals.

Rosie’s background is in corporate tax and funds tax having trained at a City firm working for five years in their tax practice. She joined Stevens & Bolton in 2012 and became a partner in 2016.

Many of Rosie’s clients are entrepreneurs and she has particular expertise in advising business owners in relation to corporate exit planning and restructuring. She also advises family run companies, assisting families with long-term succession planning.

Rosie has extensive experience of advising on the cross-over between investment funds and private client matters and many of her clients are fund managers with a cross-border element to their affairs.

Rosie was appointed to the Tax Law Committee by The Law Society’s Policy & Regulatory Affairs Committee in 2022.

Rosie also advises on complex onshore and offshore trust structures and has specialist knowledge in relation to residential property holding structures.

I help clients with their UK business related immigration matters and provide pragmatic solutions to often complex situations. At the heart of every immigration matter is an individual and I keep this at the forefront of my mind when advising.

Katie is a Partner in the immigration team and has over 10 years' experience across a wide spectrum of UK immigration matters, with particular expertise in applications made under Tier 1 of the Points Based System and complex personal immigration matters.  

She regularly provides commentary on the workings of the UK Immigration Rules and is often involved in lobbying the Home Office, including in relation to the design of a future post-Brexit UK immigration system.

Katie works in the private client immigration team where she advises a broad range of clients.

Jonathan is a partner in Stephenson Harwood’s private wealth group and advises UK and international private clients, trustees, foundations, family offices and private banks on all aspects of tax, trust, estate and succession planning, regulatory, immigration and philanthropic issues. He also has significant experience in assisting families and trustees in responding to tax investigations and resolving disputes.

Jennifer Ollerenshaw is Head of Wealth Planning UK at Lombard Odier.  She specialises in investment structuring, wealth and estate planning for individuals and families who have a UK connection. 

Jennifer has worked extensively with entrepreneurs, financial services professionals and non-UK domiciled individuals, and works closely with clients’ professional tax and legal advisors.  She takes a holistic yet personalised approach, ensuring that clients’ wealth planning and investment strategies meet their specific requirements.

Jennifer trained as a Chartered Accountant while working in the Tax team for Barclays Wealth.  She then went into practice, spending most of the next five years at EY providing tax advice to ultra-high net worth individuals and private banks, before returning to the banking sector in 2018.  Jennifer is a Chartered Tax Adviser and holds the Investment Advice Diploma from the CISI.

Jaime is a partner in the private client and tax team.

She advises on US and international tax and estate planning, particularly for families and trusts with US/UK cross-border concerns.

Jaime devotes a large part of her practice to advising individuals and families in relation to their philanthropic goals and charitable structuring for both individuals and non-profit organisations. She has extensive experience with the establishment and operation of US charitable vehicles, including those that form part of dual qualified charitable structures, which attract tax-efficient contributions from US persons outside the US. She also advises non-US charities in relation to US investments and fundraising.

Jaime frequently works with individuals seeking to renounce US citizenship or abandon long-term permanent residence in the US. She provides US tax compliance advice to individuals and assists them through the relevant IRS disclosure procedures, when necessary. In addition, she advises both individuals and entities on their FATCA obligations.

Marcus Dearle is senior partner of specialist family law boutique law firm, Miles Preston, in London, and a 26-year veteran of Withers in London and Hong Kong. He spearheaded the launch of Withers’ family law team in Hong Kong and was office managing director of Withers’ Singapore and Hong Kong offices. He has over 34 years of experience acting in complex domestic and international family law cases.

In addition to being admitted in England & Wales, he uniquely practises Hong Kong family law from London. He is also admitted, but not practising in, the BVI.

Marcus is recognised as a leading trusts and divorce litigation practitioner advising HNW and UHNW clients in the ALM | LAW.COM Private Client Global Elite directory: the directory is entirely reliant on peer nominations.

He is the immediate past Chair of the International Bar Association, Family Law Committee, and a Fellow of the International Academy of Family Lawyers.

Marcus acted for the corporate trustee of an offshore Guernsey trust in a major and complex divorce and trust case which went to trial in the High Court in London in 2001, and then to the Court of Appeal in 2008: Judge v Judge [2008] EWCA Civ 1458. Lord Justice Wilson in the Court of Appeal found that the trustee had, ‘adopted a stance not only properly defensive of the interests of the trust, but also both neutral as between the husband and the wife and essentially helpful to the court.’

During the 11 years he was based in Hong Kong Marcus led the family law teams acting in a number of groundbreaking international family law cases that went to the Hong Kong Court of Appeal and/or Court of Final Appeal, including the Florence Tsang case TCWF v LKKS [2014] HKEC 1593 (the largest Hong Kong divorce case), and the landmark divorce and trust, Court of Final Appeal, case of Otto Poon [2014] HKEC 1174, when he acted for the professional trustee, HSBC International Trustee Limited – a case involving a Jersey trust which the Financial Times reported as having ‘Rattled the Trust Industry’ in Hong Kong.

He also acted successfully for the financially stronger US husband in LCYP v JEK [2019] HKCFI 1588, which is now the leading PNA case in Hong Kong.

He has very recently successfully represented Sir Frederick Barclay in defending him against three sets of committal proceedings in the London High Court: see Barclay v Barclay [2022] EWHC 2026 and Barclay v Barclay [2023] EWFC 164.

He wrote the chapter on Divorce and Trusts in Sweet & Maxwell’s 2010 publication ‘Family Law and Practice in Hong Kong’ and in the 2nd (2014) and 3rd (2018) editions.

He lectures widely at international conferences and has been interviewed on international TV news networks, including by the BBC and CNN. He is a regular contributor to the international press and specialist publications, including the London Times, Family Law, International Family Law Journal and STEP Journal.

He was shortlisted as International Family Lawyer of the Year at the Lexis Nexis Family Law Awards 2018.

Sarah focusses on advising international UK-based wealthy families, including entrepreneurs and investors, on structuring their worldwide assets efficiently. Sarah started her career as a graduate, and has worked for a variety of legal and accounting firms in both the UK and the Channel Islands, before joining Frank Hirth in 2016. She now heads the UK tax team at EY Frank Hirth.

Sarah has advised wealthy multinational families, entrepreneurs and highly sophisticated investors on structuring their worldwide assets efficiently. She is an associate of the Chartered Institute of Taxation, and is a member of the Society of Trust and Estate Practitioners (TEP). Sarah is also a qualified Chartered Tax Adviser (CTA). She was named in Spear's 500 Top Private Client Advisers in 2019, 2020 and 2021.

She holds a Law degree (LLB Hons) in Law from UWE Bristol and a master’s degree (LLM) in Public Law from University of Bristol.

Charlie advises both UK resident and non-UK resident/domiciled individuals, families, trustees and family offices on a wide variety of tax, trust law and international estate planning issues.

She also works on high-value trust litigation matters and HMRC investigations.

Charlie was seconded to a leading law firm in Bermuda, where she worked on various trust and litigation matters, often with a US focus.

Charlie regularly speaks at international conferences – recently she presented at the 2023 Cayman STEP conference, at the Bermuda 2022 Transcontinental Trusts: International Forum and at the Private Client Global Elite Rising Leaders Forum in 2021.

Charlie has been selected as a Rising Leader in the Private Client Global Elite Directory 2022/23, a peer-nominated list of the world's most respected lawyers advising ultra-high-net-worth clients.

Jonathan Burt has spent 25 years advising international entrepreneurs and wealth owners. His clients typically have a connection with the UK through tax residency or domicile, or invest in UK businesses or real estate. His clients invariably have interests in trusts or companies, often outside the UK, which hold businesses or investments.

He is an expert adviser on UK resident non-domiciled individuals, their assets in and outside the UK and their trust structures. He does a great deal of cross-border estate planning for international families who hold assets in different countries. He often advises on people moving countries and the tax and immigration issues which those people must consider.

Jonathan often advises on the key issue of how assets should be properly controlled through the ‘life cycle’ of a family and its businesses. In doing this, Jonathan typically addresses the ‘milestones’ a person may go through including marriage, children, divorce, incapacity and death, and analyses the impact of these events on the assets in which that person has an interest.

Jonathan draws on the experience he gained when he was a managing director of Barclays’ trust companies. He has found this experience invaluable in helping him to understand how trust businesses work commercially and to assemble the appropriate team of trustees and advisers to support properly the structures people create to control their wealth.

Jonathan also works with his clients to ensure they are tax compliant in the jurisdictions in which they are resident or hold interests. This has become all the more important given exchange of information programmes such as FATCA and the common reporting standard. Jonathan has experience of dealing with these programmes, both from his time working for Barclays and providing clients with legal advice. He also has experience of advising on exchange of information programmes.

During the last 30 years, I have had the privilege of working closely with UHNW international families and their trusted advisers, to help them achieve their generational wealth planning objectives and philanthropic goals.

My area of expertise is structuring for UK resident non-UK domiciled families, developing strong and lasting relationships with clients and intermediaries alike. Having gained experience across a spectrum of different structures and asset classes, I implement the most appropriate bespoke structure for each client family.

I am proud to be recognised as a Who’s Who Legal Private Client Trust & Advisory Services Global Leader.

To relax, I enjoy cooking and entertaining as well as spending time with my husband and two children.

Dawn manages voluntary disclosures and resolves complex tax investigations. She also uses mediation to resolve disputes with HM Revenue & Customs. Dawn specialises in UK personal tax and cross border issues. Her recent work has focused on changes in HMRC powers, information exchange and data gathering. Dawn is a recognised expert on tax disclosures and is a regular presenter and writer. Dawn regularly contributes to articles and news stories from tackling tax avoidance to the tax implications of budget announcements. In September 2018, Dawn was announced as New Partner of the Year at the British Accountancy Awards.

Elizabeth Wilson practises in all areas of revenue law with particular emphasis on personal and corporate tax. Recent advisory work includes advice and planning on capital gains and income tax for individuals and trusts (onshore and offshore), inheritance tax agricultural and business property reliefs, pensions, corporate tax (loan relationships, intangibles etc), and SDLT (including the scope of s75A and other anti-avoidance measures). She advises taxpayers and the Crown. Elizabeth’s litigation practice covers corporation tax, personal tax and SDLT and she has achieved successful outcomes for her clients in all courts from the First-tier Tribunal to the Supreme Court, both acting alone, and as the leader of a team.

Thomas advises extensively on private client matters including the taxation of estates and UK and offshore trusts, including in relation to applications to set aside transactions (both before the English courts and in offshore jurisdictions, where Thomas has been asked to provide statements of the UK tax position for the foreign court to consider).

Geoff specialises in resolving troublesome issues relating to trusts and estates, whether domestic or international. Chambers describes him as a “real superstar”. Geoff is dual-qualified in England and Wales, and California. He was a litigator in San Francisco before cross-qualifying and relocating to London.

Geoff’s experience consists entirely of dealing with complex litigation relating to trusts and estates, often with an offshore element. He has experience with cases involving the UK, US, Channel Islands, Cayman Islands, BVI and Hong Kong, among other jurisdictions. Geoff is equally at ease dealing with purely domestic matters. Unusually for a litigator, Geoff acts as a trustee, which gives him a first-hand view of the issues facing trusts and trustees.

Alberto Brazzalotto, partner at Maisto e Associati, heads the London office since January 2023.

His main area of expertise is Italian tax law, with a focus on private client matters, including taxation of trusts, estate planning, cross-border successions, restructuring of family business and relocation of high-net-worth individuals to and from Italy.  He has an extensive experience also in international tax law, taxation of IPs, taxation in the sport, entertainment and art sector. He also assists clients (both domestic and international) in potential tax controversies and tax dispute resolutions through settlements.

He is a TEP member of the Italian branch of STEP (The Society of Trust and Estate Practitioners) and a member of PAIAM (Professional Advisors to the International Art Market)

Hugh specialises in tax disputes and investigations. His clients include internationally mobile high net worth clients and other private individuals, family businesses, trustees, entrepreneurs and corporates, both small and large. His practice covers the full range of UK taxes, both direct and indirect; including income tax, CGT, inheritance tax, SDLT, corporation tax and VAT.

Hugh has experience of litigating tax cases at all levels, from the specialist tax tribunals through to the Court of Appeal and the Supreme Court. A significant element of Hugh’s practice involves remedying unsuccessful planning (often involving complex trust arrangements), including by way of claims for mistake and rectification in both the UK and offshore jurisdictions. He also acts on tax-related professional negligence disputes and other trust and commercial disputes with a tax angle.

Hugh has been recognised as a 'Rising Leader' in Legal Week’s Private Client Global Elite 2022.

Laura is an international tax and trust specialist in the London private client team with particular expertise in working on US issues, corporate wealth structuring and multi-generational issues. Described by a peer as ‘one of the stand-out private client lawyers of her generation’, her focus is on providing commercial, but also tailored and sensitive answers to how best to steward family wealth in often complex circumstances.

Laura is a regular speaker on the conference platforms aimed at key players in the private client field in the UK, the US and other jurisdictions

Liz Palmer provides clients with comprehensive, commercial, and tax-driven private wealth planning advice to achieve succession without dispute. She leads the Private Wealth sector and Private Client and Family teams.

Liz advises wealthy families, entrepreneurs, and property investors on inheritance tax mitigation and the effective devolution of family wealth. She has particular expertise acting for non-UK resident/domiciled individuals and specialises in the creation of off shore trusts and complex asset structuring for high-net-worth individuals.

Her practice regularly involves cross-border succession planning for international clients who have personal and business assets all over the world. Her expertise extends to dealing with complexities of digital estates.

Liz deals with all forms of inheritance tax and capital gains tax planning and also advises on wills and estate planning particularly for clients with interests and connections with the US.She has significant experience advising clients about succession, protection of  family businesses and devising family governance. Liz is a solicitor and chartered tax adviser (member of Chartered Institute of Taxation).

Lara provides English legal and UK tax advice to individuals, particularly those with international connections, including the US, Europe, the Middle East and Asia.  She advises those coming to or leaving the UK on UK tax and structuring, and works with advisers in other jurisdictions to provide co-ordinated cross-border advice, taking into account not only tax but a client’s overall life goals.  She frequently also advises professionals, including trustees, foreign lawyers and wealth managers.

Lara has a particular specialism in structuring for holding UK residential real estate.  She is familiar with combining UK and offshore laws, working with local advisers as necessary.  She also has experience of advising on related compliance issues, including the Register of Overseas Entities.

Lara is a respected speaker at national and international professional conferences and an expert contributor for both the mainstream and professional press, including City Wealth and the FT. She previously worked at BDB Pitmans in London and Ogier in Hong Kong.

David Barker is a Senior Wealth Planner at Lombard Odier, specialising in investment structuring, wealth and estate planning for UK and international individuals and families with a UK connection.

Before joining Lombard Odier in 2023, David spent much of his career at Rawlinson & Hunter in London where he was a private client tax partner for 21 years, fulfilling at different times the roles of head of tax, managing partner and liaison partner for the Firm’s offices in Switzerland. His experience covers a wide range of private clients, including many non-domiciled individuals, UK-based entrepreneurs, their families and their wealth holding structures. He is a Chartered Tax Adviser and full member of STEP.

Sonia Velasco’s crossborder practice involves advising private clients on their investments including real estate investments, estate planning, family governance and business succession, executive compensation and pension plans. She is well versed in vehicles such as trusts, which do not have a precise counterpart in Spanish law.

She also often advises private equities, venture-capital and strategic investors, and family offices on their investments in startups and scaleups.

She worked at the Cuatrecasas New York office for three years, enabling her to work on many crossborder matters involving the United States, Canada and Latin America.

She is an active member of the American Bar Association and of the International Bar Association, where she chaired the Tax Committee from 2013 to 2015. She is also a member of the Barcelona Bar Association and of the Society of Trust and Estate Practitioners.

She lectures on taxation at ESADE Business & Law School and speaks regularly at the International Bar Association and other international forums.

Elizabeth is a senior member of our trust team, whose primary role is managing key client relationships, alongside driving the sustainable initiatives for our fiduciary business.

Since starting her career in Scotland, with Paull and Williamsons LLP in 2007, Elizabeth has garnered significant experience as a private client lawyer, both onshore and offshore. She has developed a strong reputation with intermediaries for her technical skills, alongside an innate ability to convey complex issues in a clear and understandable manner to private clients.

Elizabeth holds a degree in LLB Bachelor of Laws and is a STEP qualified Trust and Estate Practitioner.

Claire advises UK and international clients on their estate and tax planning affairs. She is recognised for her ability to find practical solutions to complex issues involving UK taxation, including for individuals moving to or back to the UK, and UK resident individuals setting up or benefitting from offshore structures and investing in the UK. Claire also has experience in making tax disclosures and settlements with HMRC.

Basil advises individuals, trustees, family offices and estate managers on a wide range of complex tax, trust, estate and succession planning and philanthropic issues.

Basil’s practice is broad-based and encompasses the whole spectrum of private client onshore and offshore work.  His clients range from landed estates with the deepest of roots in the UK to those with no connection with the UK at all.

Basil frequently advises on matters relating to onshore and offshore tax planning, the establishment and use of trusts and other structures and family governance and conflict of laws.