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Trusts, Tax, Probate & Estates
Emily has been described by The Legal 500 as “a trust law genius, who is incisive and practical”. She has extensive experience of both contentious and non-contentious private client work, including:
- Contentious probate actions and claims under the Inheritance (Provision for Family and Dependants) Act 1975.
- The trust aspects of divorce. Emily has recently been involved in two very high-value divorce cases, both of which involved offshore trusts. She also advises in relation to various other property aspects of divorce, such as applications under section 37 of the Matrimonial Causes Act 1973 and resource arguments post-Prest.
- Disputes relating to the interpretation of trust documents and wills.
- Applications under the Variation of Trusts Act 1958, compromises, Re Beddoe applications, Re Yorke applications (estates of deceased Lloyd’s Names), applications pursuant to section 57 of the Trustee Act 1925 and other applications by trustees for directions.
- Applications to the Court of Protection and the Charity Commissioners.
- Disputes between beneficiaries and trustees and protectors, and actions for breach of trust.
- Hastings-Bass applications, in relation to which she has been involved as junior Counsel in a number of important cases, and rectification claims.
- Defending professionals (including solicitors and counsel) in claims relating to this area of practice.
- A hearing in the Cayman Court involving the partition of a large trust fund using the Cayman equivalent of section 57 of the Trustee Act 1925: MEP v Rothschild Trust Cayman Ltd (2009).
Emily regularly advises trustees and private individuals in relation to wealth planning, including:
- Inheritance and capital gains tax planning, the taxation of offshore trusts, tax planning and the family home, reservation of benefit and pre-owned assets and business and agricultural property. Emily has advised on the application of the GAAR.
- Conflict of laws.
- Opinions pursuant to section 48 of the Administration of Justice Act 1985.
- Drafting trust documentation, wills, deeds of variation and documentation required to implement tax planning.
- AB v CD and others  EWHC 2323, 2324 (Ch) (Court intervention in exercise of trustee powers where trustees could not agree).
- Barker v Baxendale-Walker  EWHC 664 (Ch) (negligence claim in relation to tax advice regarding an employee benefit trust).
- Labrouche v Frey  EWHC 268 (Ch) (unsuccessful claim against former trustees, who were represented by Emily as advocate, in relation to a Liechtenstein Foundation, fees and retrocessions.
- Frey v Labrouche  1 WLR 3160 (procedural irregularity in considering strike out application).
- Baynes v Hedger & ors  WTLR 1719 (Ch D);  WTLR 749 (CA) (application under the Inheritance (Provision for Family and Dependants) Act 1975 by alleged dependant).
- McClintock v Calderwood LTL 4/5/2005 (Ch D) (probate claim).
- Burrell v Burrell  STC 569 (Ch D) (Hastings-Bass claim).
- Emily is also involved in numerous unreported cases heard in private.