Andrew McIntyre

Senior Associate

Private Client

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Expertise

Andrew provides succession and tax advice for UK and international families. He advises on residence, domicile, usufructs, cross-border inheritances, digital assets and a range of other issues.

Andrew speaks French, Spanish and Italian.

Recent Experience

  • Advising clients regarding the UK tax implications of foreign entities, such as usufructs, foundations and revocable trusts.
  • Advising regarding Stamp Duty Land Tax reliefs and rates.
  • Drafting Wills for clients with international assets and personal backgrounds.
  • Submitting voluntary disclosures to HMRC.

Career History

Andrew studied Law with French and French Law at the University of Nottingham and Université Toulouse 1 Capitole. He completed the Legal Practice Course at BPP, obtaining a distinction. He trained with Withers and qualified as a solicitor in 2017.

From 2017, Andrew undertook the Diploma in Tax and Estates from the Society of Trust and Estate Practitioners, paving the way to STEP membership in 2019. In 2023, Andrew completed the STEP Cross-Border Estates Advanced Certificate, receiving a distinction.

Andrew has been nominated by Citywealth for their “Lawyer of the Year” award.

Globally Speaking

NON-DOM ANALYSIS: TRUSTS

Are offshore trusts still efficient for UK income tax and capital gains tax? In this article we consider how the 2024 Spring Budget announcements are likely to impact offshore trustsRead more

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Usufructs and UK Stamp Duty Land Tax

Usufructs are a common form of ownership in France, Spain, Italy, Germany and other civil law countries. They allow a person to occupy a property and receive income, usually for theirRead more

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STEP Journal Issue 3: ‘Freedom or Family?’

In this article for STEP Journal (Vol 31 Issue 3) Andrew McIntyre asses the impact of changes in French and German Law that may limit UK and US clients’ abilityRead more

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Don’t Mention the Law: Changes to German and French Succession

Germany and France have always restricted how assets can pass on death, requiring them to be left to specific family members. Following the introduction of the EU Succession Regulation inRead more

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Surprise Taxes on Assets Abroad

Clients from the UK with assets abroad may be surprised to learn that planning recommended by advisers in the country where they have an asset has caused taxes in theRead more

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Potential UK Taxes on Gifts in France, Italy or Spain

Speed read:This article discusses gifts which oblige the recipient to leave the asset to another person on their own death. Those with these arrangements should seek UK advice, if theRead more