We can work on a two tier system:
i) guidance of a non-advisory nature (for
potential lay clients); (and then/or)
ii) full regulated legal advice for lay
clients and professionals.
Recent instructions have included:
Advising a British widow resident in Andorra
on a complex question of succession to parts in a French
SCI and, working with a French notaire and Andoran advocate
succeeding in having the law of the Principality of Andorra applied
to the succession, thereby ensuring the application of the
deceased's British law of nationality to the French transfer,
excluding French forced heirship rules and employing the widow's
financial rights under English partial intestacy rules to cancel
the parts.
Advising English trustees on compliance
defaults -of which they were unaware- and filing a request for
clemency on penalties and accompanying déclaration rectificatives
for the years concerned with the appropriate tax office.
Advising trustees of a pre-2011 English Nil
Rate Band double trust arrangement on the French comliance issues,
penalties and risks arising for a French Trustee &
beneficiary after the introduction of HMRC's Register of Trusts and
access to it by the French tax administration;
Advising a City based investment /venture
capital fund structuring group on the opportunities for their
French resident investors to apply French capital gains relief on
their start-up investments and reinvestments in the LLP and LP
structures offered by the group (article 150-0 B CGI);
Advising same group on the advantageous use of
look-through structures under the UK-France Income Tax Treaty;
Advising on the concepts of domicile and post
2017 deemed domicile in cross boder inheritance and capital gains
tax matters. Tax Treaty taxation with credit (not exemption) over
disposals of French land;
Advising a new French client who received a
"nudge letter" from HMRC on how to respond;
Advising on Cayman Island and English Fund
structures for French residents post-Brexit;
Advising on a complex international succession
between France, Sweden and the United Kingdom and correcting French
CRIDON's incorrect advice on the content of English law and the
scope of and limitations on the law of adoption by reference to
domicile, and its applicability outside the English
jurisdiction.
The Practice also includes
English domestic and international Revenue and
Chancery Bar practice;
The tax treatment of Trusts in France and
the UK taxation of French usufruits and other continental usufructs
in the UK.
Please note that no further press releases or
other sources of information will be released and that Peter now
only advises on paid instructions.
Private and public international law; particularly
the limitations on competence of national institutions within a
supranational area such as the EU; and their subjecting to
institutional intervention. OECD competence analysis.
BREXIT, EU law, EU
Regulations Brussels I-IV. EU taxation issues for corporate
and private individuals, advising on the removal of fiscal
obstacles to freedom of movement of capital, pre- and post
Brexit.
Fiscally correct offshore and onshore Tax
Planning.
The private international aspects of French
law involving the recognition of trusts and other foreign legal
concepts, the use of civil law structures for non residents and
foreigners taking up residence in France, the use of French
matrimonial property régimes in France, in the United Kingdom and
British Islands;
French tax law and estate planning; EU Succession
Regulation N° 650/2012; the Impact of the recent French prélèvement
successoral on all forms of international successioo leaving assets
in France.
Multi-jurisdictional tax advice for
undertakings and corporates in an international environment: BEPS
and transnational working capital protection whether in a
consolidated or non-consolidated accounting or fiscal
environment.
European Union law, and tax law;
European Convention on Human Rights ("ECHR")
and tax implications of the right to non expropriation;
Negotiation with French and British revenue
authorities;
Jersey law and income tax legislation;
Tax Treaty and Tax Information Exchange Agreement
planning;
Qualified Mediator, Revenue Bar
Association, Overseas Member of Chancery Bar Association;
and
Tax treatment of French assurances vie
à cause de vie or à cause de décès in United
Kingdom.
Stamp Duty Land Tax: interests in foreign
property for First Time Buyer's Relief and Apparent Ownership.
Peter is a recognised authority on countering
the abusive and incorrect taxation of French usufruits by HMRC in
the United Kingdom: for one example of several successes, see
#HumphriesKirk, Solicitor's
website.