Paul Whitehead > Maurice Turnor Gardner LLP > London, England > Lawyer Profile

Maurice Turnor Gardner LLP
15th Floor, Milton House
Milton Street
LONDON
EC2Y 9BH
England

Work Department

Private Client

Position

Paul is a partner and specialises in private client matters and international wealth structuring, including onshore and offshore trusts, UK personal taxation, Wills and estate planning, with an emphasis on complex tax and trust issues, residence and domicile, the international private client and offshore structures.

Paul advises regularly on pre-immigration planning for individuals and families moving to the UK; he advises on residence – both becoming UK resident and non-UK resident – and on domicile and has been involved in negotiations and HMRC enquiries to agree the domicile status of a number of clients.

Paul advises on and creates trusts and similar structures for families to address asset protection, succession planning, and tax efficiency, including using corporate vehicles, partnerships, and life policies.

Paul advises on a wide range of tax issues, including for resident non-domiciliaries on the use of trusts, the remittance basis and reliefs such as Business Investment Relief; income tax planning strategies, including using Trusts and corporate structures. He has considerable experience advising on capital tax planning – including inheritance tax planning using business property relief, having agreed with HMRC that the relief applies in a number of difficult cases; and capital gains tax planning, including the use of Double Tax Treaty relief, Entrepreneurs’ relief and trust structures.

Paul also advises on wealth protection including structuring trusts, foundations, partnerships, corporate structures and pre-nuptial agreements, and has been involved in the restructuring of many such structures, to meet the changing requirements as families grow up, businesses develop, and the law and tax rules change.

He has written a number of articles and spoken at various seminars in London, the Channel Islands, Switzerland, Italy, Poland, Baltic States, Luxembourg, Israel and the US on different aspects of tax and international estate planning.

Ranked in the Chambers & Partners HNW guide for Private Wealth, Paul is also included in the Citywealth Leaders List, which notes his expertise in tax, estate planning and non-contentious trusts.

Career

Paul qualified in 1992 when he moved to Paisner & Co. He became a partner at Paisner & Co in 1999, and was a partner there and at its successor firms, Berwin Leighton Paisner LLP and Bryan Cave Leighton Paisner LLP, for 20 years. Paul joined Maurice Turnor Gardner LLP as a partner in January 2020.

Memberships

Society of Trust and Estate Practitioners (current chair of City of London Branch)
International Bar Association

Education

1985-1988: University of Nottingham – Law degree (LLB) – Graduated with First class honours in 1988
1992-1994 (part time): University of London (Queen Mary College) – Masters in Laws (LLM – specialising in Taxation) passed with Merit in 1994

Leisure

Travel, tennis, theatre & music, reading, walking (including dog-walking) and art

Lawyer Rankings

London > Private client > Personal tax, trusts and probate

The ‘highly ratedFiona Poole has been promoted to the head of department at Maurice Turnor Gardner LLP – she leads a practice which ’provides magic circle advice in a friendly and boutique style way. They are the perfect combination of being intellectual and a pleasure to work with’. The agile team maintains its specialist focus on complex international and cross-border estate planning and succession structuring for UHNW clients. Clients include foreign royalty, English aristocracy, entrepreneurs, businessmen, traditionally wealthy families, trustees and private banks. Ceris Gardner has particular expertise in complex and high-value probates with an international dimension. Clare Maurice receives a steady stream of instructions from trustees, family offices and beneficiaries on a whole host of complex trust, estate planning and personal tax matters. Jennifer Chambers has considerable experience of establishing tax efficient structures for the preservation of assets and succession planning. The ‘extremely clever’ Eesha Arora has an international client base. Paul Whitehead  also plays a pivotal role in the department.