Emma Loveday

Emma’s practice involves all elements of private client work. She advises both UK and non-UK clients on tax matters generally and has extensive experience advising settlors, trustees and beneficiaries, both in the UK and offshore, on all trust matters and related issues. Emma deals with wills, succession, trust formation and tax planning associated with probate and will trusts. She also advises in relation to UK tax planning and mitigation for individuals and trustees. Emma has considerable experience of coordinating international tax planning and structuring inward investment for individuals and trustees.

She also acts for US individuals and beneficiaries on their UK tax affairs, including dealing with UK wills, probate and setting up trusts, working in coordination with US advisers.

Emma also advises clients on charity law.

• Forming offshore trusts for international families, pre-arrival planning for overseas individuals coming to the UK to live or work and all associated matters.
• Advising inbound, returning expatriates on UK tax mitigation.
• Advising on the restructuring of offshore trusts for non-domiciled and long-term resident families.
• Advising on the statutory residence test, new taxes on residential property and reviewing property holding structures.
• Advising a long-term resident on the UK tax implications of the Finance Act 2025 changes to the taxation of non-domiciliaries and associated tax planning involved both before and after the new rules came into effect.
• Advising on the mitigation of tax on the sale of a business by an entrepreneur and succession planning.
• Advising on the changes to Inheritance Tax affecting business owners due to take effect from April 2026.

• Emma has written articles for Lexis PSL and Thomson Reuters information manuals and has been quoted in national newspapers and interviewed on the radio on contemporary tax issues.
• She has written regularly for the firm’s newsletters for clients and contacts.

Emma is a member of The Society of Trust and Estate Practitioners (STEP) and the Law Society Private Client Solicitors Section.