Tom McElligott

Advising international families on the de-enveloping of UK residential properties and the associated UK tax implications.

Drafting trust documentation for the establishment of an offshore double trust structure as part of a pre-arrival planning exercise for a high level diplomat.

Providing pre-arrival planning advice for ultra-high net worth individuals from USA, the ASEAN region, the Middle East and Europe moving to the UK, including technical tax advice and practical advice on bank account segregation and the remittance rules.

Overseeing the administration of UK resident trusts, providing UK tax and trust advice to the trustees, assisting with changes of trustees and drafting various trustee resolutions, deeds of appointment, deeds of advancement and exclusion of beneficiaries.

In coordination with US counsel, preparing joint UK and US tax and restructuring advice to facilitate the restructuring of a substantial literary estate.

Advising on a comprehensive Will planning exercise for an ultra-high net worth individual, resident and domiciled in states that impose Shariah succession principles, with assets in numerous jurisdictions.

Preparing disclosure reports under the Worldwide Disclosure Facility in relation to Liechtenstein foundations and historic non-reporting of IHT, IT and CGT liabilities for UK resident, non-domiciled but deemed domiciled settlors/founders.

Preparing advice and documentation for the restructuring of an interest in a Canadian estate, comprising mostly of Canadian business and property assets.