Andrew McIntyre


Private Client
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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.


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


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


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


Landing Gear: a Toolkit for Landed Estates

Head of Private Client Group Camilla Wallace and Associate Andrew McIntyre have written about the complexities of owning or inheriting a landed estate, and the various funding options to beRead more


eprivateclient: What happens if IHT is owed on digital assets but the family has no access?

Associate Andrew McIntyre has explored the issue if inheritance tax is owed on digital assets but the family has no access to them in his recent article published in eprivateclient.Read more


Tax Changes for Purchasers of UK Property

There have been several recent developments regarding the tax payable when UK property is purchased: Stamp Duty Land Tax, commonly referred to as SDLT. SDLT Holiday For residential properties, theRead more


The non-resident stamp duty land tax surcharge

Partner Matthew Braithwaite and Associate Andrew McIntyre discuss the non-resident stamp duty land tax surcharge and how the test for this must not be confused with the statutory residence testRead more


“Can you alter a joint Will?” – Caroline Miller and Andrew McIntyre respond for Choice Magazine

Partner, Caroline Miller, and Solicitor, Andrew McIntyre, have responded to a reader’s question for Choice Magazine. Responding to a complex issue surrounding joint Wills, Caroline and Andrew wrote, “claims [underRead more


Andrew McIntyre responds to a readers’ question on a complex probate issue for Choice Magazine

Q: My wife is a beneficiary of the Will of someone who died in February 2009. One of the other beneficiaries predeceased this person and no clause was inserted inRead more


Relief for Business assets – is change around the corner?

Inheritance tax (“IHT”) is set to change. Earlier this year, Philip Hammond commissioned a review by the Office of Tax Simplification into three aspects of Britain’s so-called “most hated” tax,Read more