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Malcolm Emery

Partner

Malcolm is dual qualified as a chartered tax adviser and solicitor and is team leader of the Exeter Private Client team. Malcolm studied a post graduate diploma in law at the University of Northumbria which he completed in 2000 and then studied the Legal Practice Course at the University of Northumbria which he completed in 2002. He qualified as a Chartered Tax Adviser in 1995, a solicitor in 2004 and became a Trust and Estate Practitioner in 2010.

 

Joining Stephens Scown in 2016 Malcolm has worked on over 300 of the firms private client matters. Malcolm leads the Exeter private client team and oversees all areas of the teams work including probate, power of attorney and wills.

 

He advises individuals and private trustees on a range of tax and legal issues including:

  • Exit and succession planning for business owners;
  • Preparing wills, trusts and advising on other structures to mitigate tax and preserve wealth;
  • Advising on tax residence, domicile and offshore tax planning opportunities.

 

Examples of his recent work include:

  • Advising individuals on their domicile status and the use of offshore trusts to mitigate the impact of UK inheritance tax;
  • Advising on the creation and use of family investment companies to mitigate the impact of tax;
  • Advising individuals and companies on ways to raise company finance through the Enterprise Investment Scheme;
  • Advising the trustees of various offshore trusts on ways to mitigate the impact of capital gains tax on distributions made to beneficiaries;
  • Preparing wills for business owners to mitigate tax and ensure there is a flexible structure in place to protect future generations;
  • Advising non-UK domicliaries resident in the UK but working abroad on the availability of overseas work days relief.
  • Assisting clients with tax problems and dealing with tax enquiries raised by HM Revenue & Customs;
  • Providing advice to other professionals on trust matters including ways to terminate trusts without giving rise to significant tax liabilities.
  • Advising the owners of landed estates on various matters including the availability of agricultural property relief/ business property relief to mitigate the impact of inheritance tax.

Malcolm is an associate member of the Chartered Institute of Taxation, and a full member of the Society of Trust and Estate Practitioners (STEP).  He is also a committee member of the West of England branch of STEP and also the Devon and Cornwall branch of the Institute of Directors.

Recommended lawyer - Legal 500 UK 2017.  Legal 500 is an independent guide to the legal profession which recognises top lawyers.

In his spare time, Malcolm drives his sporty family all over the country participating in sporting activities. He is also a beloved supporter of Newcastle United.

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