Amy has been working in tax for 20 years.
She advises trustees of non-resident trusts and their beneficiaries on their UK tax position, including the stockpiled gains and relevant income positions of the trusts and any underlying companies, the motive defences and any UK inheritance tax issues, such as where there are UK properties in the structure or loans to UK residents.
She also advises individuals who are considering leaving or coming to the UK, covering their UK residence position under the Statutory Residence Test and any pre-arrival inheritance tax (IHT) planning. Situations where one spouse is UK resident and /or domiciled and the other is not, require careful consideration.
Amy is experienced with UK resident trusts and high net worth individuals and can provide capital gains tax (CGT) and IHT advice as well as compliance services for individuals and trustees.
She has recent experience of obtaining opinions from Tax Counsel in relation to non-resident trusts and residence matters, which has enabled clients to make important decisions with a better understanding of the tax treatment.
She has assisted with an income tax enquiry which went to the First Tier Tribunal regarding the appropriate tax deductions where there were repairs and improvements to a building at the same time. The outcome was in her client’s favour.
Amy really enjoys getting to know her clients and tailors her advice to their particular circumstances and requirements.
There is always more to learn in tax and she enjoys broadening her technical knowledge too.
She ran her first 10km event in Exmouth in April 2023 – she was glad to complete this regardless of her time! She really enjoys spending time with her family and enjoying the East Devon beaches and countryside.