Admitted: New Zealand 2017 - England and Wales 2022
Overview
I am an Associate in the Tax, Trusts and Succession team in London, part of the Firm’s private wealth group. I joined Michelmores in 2023 from Winckworth Sherwood, where I spent three years in their international private client team, prior to which I worked in New Zealand for a boutique private client firm.
I am a dual qualified solicitor, having qualified first in New Zealand in August 2017 and then in England and Wales in May 2022. My experience is in the private client and wealth management sector, where I advise a range of clients on matters including succession, trusts and estate planning; cross-border taxation issues and opportunities; and domicile and tax residency. I also have experience in interpreting and advising on international transparency and reporting measures, including most recently the UK’s Trust Register and the Register of Overseas Entities.
I have a passion for pro-bono and voluntary work. I spent three months volunteering for Lawyers Without Borders in Nairobi, Kenya on projects combating illegal foreign labour recruitment and wildlife crimes. I continue to pursue pro-bono ventures in my own time.
Recent experience
Advising internationally mobile individuals on their UK tax residency and domicile positions, and assessing the availability of relief under double tax treaties
Complex Will drafting, particularly to accommodate international estate and tax planning considerations
Advising on the UK tax implications (including Inheritance Tax, Capital Gains, SDLT, and ATED) of acquiring and disposing of UK property and the structuring of the same.
Interpreting and advising on international transparency and reporting regimes, including the Common Reporting Standard and FATCA. Most recently, James has advised a number of clients on their reporting obligations on the UK’s Trust Register and the Register of Overseas Entities, and has presented and written articles on these subjects
Assisting clients with their UK tax filing obligations, including upon the disposal or de-enveloping of UK property, as well as liaising with HMRC in response to enquiries and compliance checks