Marilyn is a partner in the firm’s private wealth team and specialises in international and UK tax and estate planning.
Marilyn works principally with international individuals and families, and the trustees of their trusts, to help them manage the family wealth. She has built long term relationships with many clients and has helped them to adapt their planning as the family’s circumstances and needs, and the applicable tax rules, evolve.
She focusses on planning for non-UK domiciled clients, especially those with a US connection, and advises on all aspects of offshore and onshore trusts and wills, and the remittance basis of taxation.
Marilyn guides clients through the complex rules on domicile, deemed domicile and residence and helps them with pre- and post-arrival planning and pre-deemed domicile planning.
Her clients’ needs are wide ranging and include cross-border succession and will planning, the mitigation of double taxation, and tax efficient charitable giving.
She has extensive expertise in employee benefit trusts, ‘disguised remuneration’, and onshore and offshore pension schemes.
In her role as a member of the Tax Law Committee of the Law Society, she regularly engages with HMRC on policy and new legislation in the offshore and non-domicile field.
She has been a member of the Society of Trust and Estate Practitioners (STEP) since its formation.
She combines her practice with sitting as a judge of the First Tier Tax Tribunal, which gives her an insight into the operation of the tax system in a practical context.
- Advising a US citizen non-domiciled client and their UK spouse on estate planning in relation to their share of the US family company and its proceeds. This involved advising on residence and domicile matters and establishing multiple new trusts in planning for future generations.
- Providing a sole joint expert report in matrimonial proceedings advising on the UK tax issues if Spanish assets in a Swiss pension scheme were sold and the proceeds used to provide scheme benefits for the Swiss resident husband to enable him to provide financially for his UK resident wife.
- Advising a middle eastern client on the UK tax consequences of his having remitted part of the distributions made to him by his Liechtenstein foundation.
- Advising UK deemed domiciled US citizens on estate planning which is effective in both countries.
- Advising a middle eastern client resident in Thailand on becoming UK resident and pre-arrival planning.