Tom is an associate in the Tax, Trusts and Family Team. He specialises in advising individuals with a UK connection on capital tax planning and the succession to their estates in the UK and abroad. This includes the preparation of Wills, lifetime trusts, lasting powers of attorney and family corporate structures. He also advises trustees, personal representatives, landed estates, family offices, family businesses and other professionals on related matters. Tom has experience implementing tax planning as part of the estate administration process.
  • Advising on and implementing succession plans for farming partnerships and family businesses.
  • Preparing, monitoring and updating comprehensive estate plans for HNW UK individuals and their families, including their business interests, lifetime trusts, charities, family companies and governance structures.
  • Drafting Wills designed to meet the requirements of individuals with complicated modern family structures, for example those who are in second marriages, have dependent parents or have children who themselves have unmarried partners and/or care for children who are not their own.
  • Advice on making financial provision for individuals who are unable to manage their own affairs.
  • Advising on and preparing lifetime settlements
  • Advising on and preparing trusts to hold properties, for example for unmarried couples or investment properties (including income shifting).
  • Advice on key inheritance tax reliefs and allowances, including business property relief, agricultural property relief, the residence nil rate band and gifts out of income.
  • Advice on the capital gains tax consequences of gifts, sales and transfers to trust, including for UK individuals abroad.
  • Advising on the income tax implications of trusts.
  • Stamp Duty Land Tax advice in relation to the above.
  • Tom trained at Thomson, Snell and Passmore and worked at New Quadrant Partners and Clarke Willmott before joining Burges Salmon.