About
Matthew is an associate in the firm’s International Tax team specialising in tax, trusts, and estate planning for both UK resident and non-residents.
He regularly advises clients considering coming to the UK on their pre-arrival planning, including their residency position under the UK’s statutory residence test and associated tax exposure. Matthew also advises clients who are leaving the UK on managing their residency under the statutory residence test.
Matthew has a particular focus on UK/US estate planning, advising clients in relation to their cross-border planning including the preparation of Wills and advising on the UK tax implications of US Revocable Lifetime Trusts/Living Wills.
He also advises UK resident beneficiaries of US trusts on their tax position in respect of any distributions they may receive from US trusts.
Experience
- Private client: Advising a US citizen, UK resident beneficiary of a US trust on the UK tax implications of the trust during a short period of UK residency.
- US/UK citizens: Advising dual UK/US citizens on the UK tax implications of various US family trusts.
- US/ UK citizens: Advising UK/US citizens on the use of UK/US Donor Advised Funds.
- Wills planning: Preparing Wills for a married couple where one was a US citizen and the other a non-US citizen including use of a QDOT.
- US citizen: Dealing with annual transfers of a share of a Principle Private Residence from US citizen spouse to non- citizen spouse.
Credentials
- Admitted as a solicitor: England & Wales (2017)