Sarah Wray
Sarah advises on all aspects of private client work. However, her particular specialism is Landed Estates, both rural and urban, and heritage property.
Experience
· Advising landed Estates on the efficient structuring of Estate assets, for example through “Balfour” partnership arrangements or the use of corporates or trusts.
· Advising on family-owned companies, including the use of share classes to achieve succession, control and valuation objectives.
· Assisting Estates with managing inter-generational wealth and control transfers.
· Advising in relation to heritage exemptions such as conditional exemption and the acceptance in lieu schemes.
· Advising on the establishment and good governance of Trustee / Family / Estate Office functions.
· Advising in relation to offshore trust structures, particularly in respect of restructuring to respond to changes in UK tax legislation and better meet succession objectives.