Frances Jennings

Areas of expertise

Private Client Tax Services; Foreign Domiciliary Taxation and Remittance Basis; Residence and Domicile; International Private Client Tax; Estate Planning; Inheritance Tax; Trust Formation, Administration and Accounting; International Trust Planning; Residential Property Taxation; Taxation of Land; Employee Remuneration; Capital Gains Tax; Clarity Formation, Administration and Taxation

Experience

Frances has 35 years’ private client experience, 20 as a partner at Rawlinson & Hunter.

Her interest is advising families with inter-generational and estate planning issues and especially those facing the added complexities arising from exposure to multiple jurisdictions, residence tests and domicile enquiries.

She has expertise in the use of UK and offshore trusts to protect and manage wealth and in managing her clients’ compliance needs in an increasingly regulated age.

Notable client work and achievements

• Advising the head of an international family on moving significant assets to his children, all resident in high tax jurisdictions, in the face of the 2017 changes to the regime for the non-domiciled, involving trust restructuring and dealing with multi-jurisdictional issues.
• Advising a divorcee subject to three tax jurisdictions on the structure of her divorce settlement, how best to structure and administer her funds for the future and giving tax guidelines to international investment managers.
• Advising a UK family on how best to hold significant farming assets and to move these and other wealth to the next generation ensuring equality between the children.
• Advising on a remuneration trust structure under the Disguised Remuneration and 2017 Finance Act rules

Professional qualifications/memberships

• Frances is a member of the Tax Faculty of the Institute of Chartered Accountants in England and Wales