Emma Heelis-Adams Partner

Emma is a partner in the firm's private client team, specialising in providing tax advice to high net worth and ultra-high net worth international clients.

Emma advises individuals who are UK resident but not UK domiciled and non-UK residents.  Her advice covers personal taxation and cross-border succession planning, including drafting Wills to cover assets in multiple jurisdictions.  

Emma has extensive experience of advising on the tax implications of the ownership of UK real estate by non-UK residents and non-UK domiciliaries.  

Emma also acts for a range of financial institutions and trust companies, in particular advising corporate trustees who administer non-UK resident trusts with a UK connection, such as UK resident beneficiaries or UK assets. 

Emma was named on Citywealth’s Future Leaders List in 2015, 2016 and 2017 and won 'Lawyer of the Year - Senior Associate' at the Citywealth Future Leaders Awards 2018. 

• Assisting corporate trustees to disclose and rectify historic tax non-compliance with HMRC, under the requirement to correct legislation.
• Advising trustees and UK resident beneficiaries on the UK taxation of offshore trusts, following the legislative changes in 2017 and 2018.
• Advising non-UK domiciled clients on the creation of an offshore family investment company and managing the process of setting up the structure.
• Advising a range of clients as to their domicile statuses.
• Drafting UK Wills and liaising with foreign lawyers to put in place foreign Wills to cover assets in a range of jurisdictions, including the UK, India, France, Italy, the Channel Islands and the BVI.
• Advising a bank on the options for extending credit to non-UK residents to purchase UK property, in light of the Finance (No.2) Act 2017, which changed the inheritance tax treatment of loans made to purchase UK real estate.