Karen is based in the Exeter office and specialises in advising individuals with international aspects to their tax affairs. In particular, determining an individual’s residence status for UK tax purposes by reference to the Statutory Residence Test introduced in 2013 and planning in advance of individuals leaving or coming to the UK. She also has extensive experience providing domicile reviews and tax advice for non-UK domiciliaries such as the remittance basis and planning including offshore trusts.
She can also give UK tax advice to offshore trustees and UK resident beneficiaries of non-UK resident trusts. In some cases, individuals with offshore interests may find they are taxed in more than one country on the same income or capital gains and Karen can advise regarding tax treaty claims to ensure double taxation is not suffered.
Karen is also able to advise on the UK tax implications of enveloping or de-enveloping UK properties within foreign companies and the Annual Tax on Enveloped Dwellings (ATED). Also in connection with UK residences, she can advise regarding the exposure to the new 3% SDLT charge on the certain acquisitions by individuals, trusts and companies.
Karen has extensive experience advising high net worth individuals regarding their tax planning needs including inheritance tax planning. She is also able to advise on the taxation of UK trusts.
Karen joined PKF Francis Clark in 2012 having previously worked in a ‘Big 4’ firm for almost 25 years. She is a member of the Institute of Tax Technicians.