Paul Clark chairs the cross-border roundtable event on behalf of the Law Society Private Client Solicitors Section Advisory Committee

In February 2024, legal experts from England & Wales, Northern Ireland, Scotland, and the Republic of Ireland gathered virtually to share their practical perspectives on tax, trust, and estate planning.

The roundtable discussion was chaired by our Managing Director and Solicitor Paul Clark and featured a panel of experienced professionals discussing topics such as forced heirship, succession planning structures and the differences between the different jurisdictions. In this article we summarise the key insights from the event.

Domicile Overview: UK vs Republic of Ireland

The event started with a brief but insightful overview comparing domicile in the United Kingdom and the Republic of Ireland.

Testamentary Freedom and Forced Heirship

Following on, we then discussed the concept of testamentary freedom and forced heirship. It also explored claims under the Inheritance (Provision for Family and Dependants) Act 1975 in England and Wales, shedding light on the intricacies of ensuring a fair distribution of assets.

Revocation of Wills and Intestacy Rules

Attendees were then enlightened about the types of events that can lead to the revocation of a Will, with a specific focus on revocation by marriage in England (unless made in contemplation of marriage). An overview of intestacy rules added depth to the discussion, providing clarity on what happens when a person passes away without a valid Will.

IHT and Estate Planning Structures

Inheritance Tax and common estate planning structures such as trusts were explored along with potential issues like the registration of trusts and challenges related to land.

Overview of the Probate Process

The probate process was discussed to provide attendees with an insight into the minimum financial thresholds triggering the need for probate, the associated timescales and the required documents. The discussion extended to Scotland, highlighting the importance of an asset inventory via Form C1.

Key Takeaways and Pitfalls

The event concluded with key takeaways and common pitfalls for English-domiciled/resident clients in Scotland, the Republic of Ireland, and Northern Ireland.

The event provided a unique opportunity to gain practical insights from legal experts representing different jurisdictions. The different perspectives on tax, trusts and estate planning within each jurisdiction highlighted the importance of collaboration between legal experts when assisting clients with assets in different countries.

Here at Spall Clark Solicitors, we specialise in English Law and we have extensive experience of working with lawyers in other jurisdictions in relation to cross border estate planning. Our cross-border estate planning service involves bringing together legal advisers in different countries to create an overall plan to cover a client’s assets and personal possessions wherever they may be located in the world. This serves to simplify matters, reduce costs and most importantly, reduce stress at what will be a very difficult time for our clients and their families.

Event Speakers and Chair

Paul Clark (Spall Clark Solicitors)

Paul shared his expertise in private client work, particularly focusing on complex estates with an international element and advising vulnerable clients. His involvement in various professional organisations reflects his commitment to the field.

John Gill (Matheson LLP)

John is a partner and head of private client at Matheson LLP in Ireland. His experience extends to assisting high-net-worth individuals with private wealth legal and taxation matters, including those with Irish tax concerns.

Roddy Harrison (Wright, Johnston & Mackenzie LLP)

Roddy is a partner in Wright, Johnston and Mackenzie’s private client department and has extensive experience in private client matters, covering both contentious and non-contentious estates, tax planning, business succession and wills.

Sheena Grattan (Queen’s University Belfast)

Sheena spent more than 35 years working in trusts and estates, as a solicitor, academic and barrister. Sheena was a co-founder of the Northern Ireland branch of STEP.

Emily Littlehales (Celtic Law Limited)

Emily is the owner of boutique law firm Celtic Law based in Wales. Her focus is wills, trusts, power of attorney, and bereavement services.

If you have any questions about cross border estate planning

If you have assets abroad and would like to discuss estate planning, Inheritance Tax or making Wills, please contact Paul Clark by email or by telephone on 01260 769 639.