Overview
Stewart is a director in the Tax, Trusts and Family Department.

Stewart specialises in international tax matters, with particular emphasis on tax planning for high net worth individuals and the creation and management of complex offshore structures. 

He has extensive experience advising non-resident trustees and fiduciary services providers on the UK tax aspects of UK real estate holding structures. 

Stewart also deals with HMRC enquiries and investigations, including assisting clients with regularising historic tax issues through voluntary disclosures.
Experience
  • Advising non-resident trustees on the UK tax aspects of a proposed reorganisation of three family trusts holding substantial UK real estate interests, and providing assistance with implementation.
  • Assisting Jersey trustees with reviewing "legacy" offshore structures to ascertain the UK tax liabilities of UK resident beneficiaries in receipt of trust distributions, including providing assistance to beneficiaries regarding their UK tax returns. 
  • Prepared voluntary disclosures to HMRC in respect of historic liabilities to capital gains tax which arose on the transfer of shares in an asset management company to an EOT by a number of its shareholders.
  • Advising non-resident trustees on the viability of "legacy" UK residential property holding structures which have fallen within the scope of UK taxation as a result of legislative change, and providing assistance with implementation.