Emily Minett

Emily advises private clients in relation to the preservation of wealth and succession planning across generations. This includes the preparation of wills, powers of attorney, the establishment of trusts and the consideration of appropriate tax reliefs on all matters. Working closely with individuals and family members, she guides them through what are often challenging and emotional circumstances. Emily is experienced in assisting US citizens and mixed couple US/UK citizens with their lifetime estate planning, and regularly works in conjunction with lawyers in other jurisdictions where clients have international requirements.

Emily regularly advises executors on the administration of complex and high-value estates. This includes navigating issues surrounding cross-border complications, post-death variations, asset valuations and Inheritance Tax reliefs.

Emily also advises on the establishment of new charitable structures such as Charitable Incorporated Organisations (CIOs) and charitable companies and is experienced in registering such charitable structures with the Charity Commission. She also advises on charity mergers, incorporations and matters relating to the administration of charities.

• Advising high net worth individuals with overseas assets on their wills and succession planning needs. Advising on wealth protection strategies through a combination of gifts and lifetime trusts and advising on reliefs available to reduce their Inheritance Tax liability.
• Administering high-value and complex estates and dealing with negotiations with HMRC regarding Inheritance Tax reliefs, including gifts from surplus income.
• Advising couples with US citizenship on tax efficient Wills.
• Advising an entrepreneur on the establishment of a Charitable Incorporated Organisation (CIO), drafting the objects and governing document and liaising with the Charity Commission on the registration.
• Advising a religious charitable trust on incorporating from a charitable trust to a CIO.

• “How gifting from surplus income can mitigate an inheritance tax liability” published in Campden Wealth in March 2023.
• “Can I leave my estate directly to my grandchild” – quoted in the Financial Times, June 2023.

Emily is a member of the Society of Trust and Estate Practitioners (STEP), having completed the STEP Diploma in Trusts and Estates (England & Wales) in 2016.

Emily is a member of the Charity Law Association