Emma Loveday

Consultant

Private Client

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Expertise

Emma’s practice involves all elements of private client work. She advises both UK and non-UK domiciled clients on tax matters generally and has extensive experience in advising trustees and beneficiaries on all trust matters, both UK and offshore, 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 advises US individuals and beneficiaries on their UK tax affairs, dealing with UK wills and setting up trusts, working in co-ordination with US advisers. She also advises on charity law.

Recent Experience

  • Forming offshore trusts for international families, pre-arrival planning for
    non-domiciliaries coming to the UK to live or work and all associated matters.
  • Advising inbound, returning expatriates on UK tax mitigation.
  • Advising on the restructure of offshore trusts for a non-domiciled family.
  • Advising on the statutory residence test, new taxes on residential property and
    reviewing property holding structures.
  • Advising on the mitigation of tax on the sale of a business by an entrepreneur and succession planning.

Career History

Emma joined Wedlake Bell in 1989, she qualified in 1987 and became a partner in 1996. Emma has a degree in Law from the University of Nottingham.

Emma is a member of STEP (and a regular member of its panel of Experts) and the Law Society Private Client section. She is quoted in national newspapers and interviewed on radio on contemporary tax issues. She is a member of the firms Family Office Group.

Emma Loveday assets high net worth clients with tax planning, trusts, wills and charity matters. She also has a particular experience advising on cross-border UK/US issues. One interviewee says she is an 'outstanding private client lawyer with abundant common sense and a genuine commitment to her clients.' The source also comments on her 'absolute command of the residence non-dom regime.'

HNW Chambers 2019

"She's an outstanding private client lawyer, with absolute command of the resident non-domiciled regime, abundant common sense and a genuine commitment to her clients,"

Chambers HNW 2018

"An always helpful point of reference for inheritance and trust-related matters."

Chambers HNW 2018

Emma Loveday is ‘helpful and pragmatic’.

Legal 500, 2017

Emma has 'a depth of knowledge,'

Legal 500, 2015

Emma is a 'Prominent Figure' and 'Power Woman'

Citywealth Leaders List

Recognised Practitioner

Chambers UK

Globally Speaking

Finance Bill 2022/23 – a Private Client Perspective

The UK’s Finance Bill 2022/23 was published in draft on 20 July 2022. It was, as predicted, relatively light on measures affecting private clients. Consultation responses on the draft legislationRead more

Globally Speaking

Capital Taxation

The UK’s Prime Minister, Boris Johnson, and Chancellor Rishi Sunak have confirmed that national insurance rises for working people and employers in the UK will go ahead as legislated forRead more

Globally Speaking

DISCLOSURE AND THE FAMILY TRUST

Once upon a time there were only two certainties, death and taxes – both highly relevant to private client legal advice. Now there is a third – ever increasing complianceRead more

News

Private Client Team Awards and News

Awards Ranked in Tier I of eprivateclient’s Top Law Firms 2019   Private Client team shortlisted for STEP’s ‘Private Client Legal Team of the Year – mid size’ Camilla Wallace, HeadRead more

News

Capital Gains Tax: Private Residence Relief: changes to the ancillary reliefs -Consultation Response: Wedlake Bell LLP

On 1 April 2019, HM Revenue & Customs published its consultation concerning the changes to Capital Gains Tax (CGT) and Private Residence Relief. Briefly, Budget 2018 announced that the finalRead more

News

Wedlake Bell responds to Government’s Trusts Consultation

On 9 November 2018, following a commitment in the Autumn Budget 2017, HM Revenue and Customs published “The Taxation of Trusts: A Review“, a consultation paper looking at how trustsRead more