Adele advises UK and international families as well as offshore trustees on UK tax, trusts, wealth structuring and succession planning.

Adele works as part of Osborne Clarke's Private Wealth team, which practises across the London, Bristol and Reading offices.

Adele advises UK domiciled and non-UK domiciled individuals on a range of matters including their domicile and UK tax residence status, the taxation of their interests in offshore trust structures, the remittance basis of taxation, pre-UK immigration tax planning and cross border succession and Will planning. 

Adele advises business owners on their personal UK tax exposure throughout the lifecycle of setting up their business, extracting funds from it and exiting the business. Often, this involves offshore ownership structures, complex personal tax positions and considering the interaction between multiple tax jurisdictions. 

Adele also advises on the taxation of UK property ownership structures whether that is considering the optimal acquisition structure or the restructuring of existing ownership structures and the implementation required. 

Helping you succeed in tomorrow's world

I enjoy working with clients to understand both their personal and business aims and to implement bespoke tax and asset protection planning to achieve these aims. I am experienced in navigating complex UK tax law and varying offshore succession regimes. Further, I enjoy working with other onshore and offshore advisers and trustees in order to provide comprehensive advice and planning from a UK and international perspective. 

Work

UK tax resident beneficiary

Advised a recent UK tax resident beneficiary of an Australian trust on their UK tax exposure where they receive a distribution from the trust. The trustees were about to complete on the sale of the trust's only asset – a residential property in Australia. A number of issues needed to be considered for the beneficiary: their domicile and residence status, the implications of being a recent UK tax resident, how a return to the UK in the future could affect their UK tax exposure and any associated anti-avoidance rules. 

UK taxation of an Italian corporate structure

Advised on the UK taxation of an Italian corporate structure holding a UK property and specifically the implications of an intra group merger. This case involved liaising with Italian advisers on the legal implications of the merger, advising on the UK taxation of the structure to date and the tax implications of the merger. Tax compliance steps included dealing with historic ATED compliance and liaising with HMRC on the ATED exposure and penalties.

Domicile, succession and Will planning advice

Domicile, succession and Will planning advice and drafting for a Dutch/UK couple with assets in multiple countries. Advice was given on the interaction between the different succession and tax regimes and appropriate Wills were put in place with the assistance of Dutch lawyers. 

Insights