Jack Martin

Jack is a trusted adviser to both UK-based and international individuals and trustees, offering strategic guidance on UK tax, trusts and succession planning.

He brings particular expertise in the administration of complex, high-value estates, with a strong focus on art collections and heritage property. Jack works closely with private collectors and estate owners across the UK, helping them navigate estate planning, negotiate offers in lieu of tax, claims for Conditional Exemption and offers under the Cultural Gift Scheme.

• Acting as the lead associate on the administration of high-value estates, which included negotiating with HMRC on the claim of valuable Inheritance Tax reliefs and exemptions, including a recent estate that offered two works of art in lieu of Inheritance Tax.
• Advising on the formation and administration of charities as charitable incorporated organisations, companies limited by guarantee or trusts.
• Negotiating with HMRC to agree relief from import tax for an art collection valued in excess of £10m.
• Acting as the lead associate on a complex group of family trusts with assets worth in excess of £1bn, advising the trustees on all aspects of the trust administration.
• Providing pre-arrival UK tax planning advice to non-UK persons coming to the UK.

• Financial Times, “Can I give my art collection to my children before I die?”, June 2023.
• Various articles in Arts Professional, Wealth Briefing, eprivateclient, In Trust and Globally Speaking (Private Client team literature).

Member of the Society of Trust and Estate Practitioners (STEP).

Member of Professional Advisors to the International Art Market.

Named in eprivateclient’s 2023 NextGen Leaders list.