Alexander Erskine

Taylor Wessing LLP

Alexander is a Senior Counsel in the Private Client department at Taylor Wessing LLP. He specialises in complex, cross-border fiscal and succession planning, acting for both individuals and professional trustees. His practice is international in nature, covering primarily Europe and Asia. Alexander also has particular expertise in UK tax compliance, helping both individuals and professional trustees discharge their obligations and manage their risk in relation to complex positions. Alexander has advised in relation to complex, high-value HMRC disclosures under different disclosure facilities, unwinding complex asset-holding structures in a tax compliant manner, the creation and administration of structures holding high-value assets, and managing institutional risk in connection with the same. Alexander is a member of the Society of Trust and Estate practitioners. Alexander was recognised by the leading Eprivateclient publication as a Top 35 Under 35 in the 2015 and 2018 awards. Alexander studied Law at Christ Church, Oxford University, graduating in 2006, and qualified as a solicitor in September 2009.

Contributed to

1

Relevant property trusts—the exit charge

Practice Notes

This Practice Note, written by Alexander Erskine and Charlotte Matthews of Taylor Wessing LLP, explains the calculation of the inheritance tax (IHT) exit charge applicable to transfers or dispositions from a relevant property trust on or after 18 November 2015. It includes a flowchart and considers how the calculation operates where the exit is before or after the first ten years of the property being relevant property.

Private Client