Rachel Morris

Rachel advises UK and international clients on UK tax and trust, estate and succession matters.

Many of Rachel’s clients are individuals and families who have connections to and assets in multiple jurisdictions. She frequently assists such clients with their arrival to or departure from the UK by providing advice on residence, UK tax and compliance obligations. She also advises clients on global asset holding structures. She has experience advising in relation to a wide range of assets, including real estate, private equity investments and family businesses.

Rachel appreciates the issues arising on the generational transfer of wealth and family governance. She helps clients navigate these concerns and to plan for the future by advising on asset holding structures, lifetime planning, wills and lasting powers of attorney.

Rachel has particular experience advising individual and institutional trustees, as well as beneficiaries and protectors of trusts. She advises them on their duties, rights and responsibilities and on trust documentation.

She can also assist with compliance issues and provides advice on the Register of Overseas Entities.

• Advising international individuals and families on UK tax rules, including the new four-year foreign income and gains (FIG) regime and the statutory residence test.
• Advising ultra-high net worth and high net worth individuals on Inheritance Tax, family governance and succession planning.
• Advising trustees, protectors and beneficiaries on a range of trust matters, including incapacity and corporate governance issues.
• Drafting English wills and working with legal advisers in other jurisdictions to put in place a global succession plan for clients.
• Advising clients on incapacity planning, including drafting and registering lasting powers of attorney.
• Advising offshore trusts and companies on their UK reporting obligations under the Trust Registration Service and Register of Overseas Entities.

• Co-author of Lexology Panoramic – Private Client UK
• Contributor to Lexis Nexis, PSL Private Client International

Rachel is a member of STEP (Society of Trust and Estate Practitioners), having completed the STEP Diploma in Trusts and Estates (England and Wales) in 2015.

Rachel is a trustee and director of University House, a London legal advice centre in Bethnal Green, which provides access to free, specialist legal advice to those in need.