Specialisms & expertise
- Probate and administration of testate and intestate estates
- Trust administration, including life interest and discretionary trusts
- Inheritance tax agricultural and business property relief claims
- All accountancy and taxation aspects involved in the administration of estates
- Post death tax planning including deeds of variation and deeds of appointment.
Examples of work
Administering high net worth individual’s estates with multi-jurisdictional assets
Acting in relation to the estates of non-domiciled deceased estates’ and all aspects of UK taxation which this entails
Working with overseas professionals on multi-jurisdictional probate cases including analysis and interpretation of different taxation rules
Addressing post-death tax strategies to save CGT on disposals (property and shares) and dealing with non-domiciled beneficiaries CGT reporting in the UK on residential property disposals
Undertaking estate administration work for overseas beneficiaries
Acting on behalf of independent administrators where appointed by the court following disputes
Acting for beneficiaries where they are not happy with the conduct of the administration or where conflicts of interest have arisen
Education
Michael completed part one and part two of the ILEX associateship examinations in 1979 and 1980 and then completed the fellowship papers in Probate & Succession, Equity & Trusts and Revenue Law, before beginning admitted as a fellow in June 1984.
