Lisa Spearman#4268

Lisa Spearman

Private Client Partner, Mercer & Hole
Lisa Spearman's clients come from all walks of life and she works closely with them to understand their motivations in order to make the best possible arrangements for their own, their families' and their businesses' financial interests. Lisa has over 20 years experience of advising high net worth individuals. Her skill at tax planning, together with her knowledge of capital gains tax and inheritance tax matters allows Lisa to advise on a broad range of tax and trust issues. In addition, Lisa is an acknowledged expert on the tax consequences of offshore trusts, and residence and domicile issues and leads Mercer & Hole's specialist team that focuses on our non UK domiciled clients. She is Chairman of the ICAEW Tax Faculty's, Private Client Committee and within that leads the working party on non domicile and residence matters. Lisa is also a member of the ICAEW Tax Faculty technical committee. Lisa is a regular contributor to TAXline Tax Planning and has had chapters published on both non-residence and inheritance tax. Lisa also writes for the firm's Tax Plus blog. Lisa joined Mercer & Hole as a partner in 2003. Prior to that she was a director at Smith and Williamson. Throughout her career Lisa has provided the best possible advice, based on her enjoyment of both dissecting the intricacies of tax legislation and the challenge of applying her knowledge practically and appropriately to a wide range of people and circumstances.
Contributed to

2

Statutory residence test—split year treatment
Statutory residence test—split year treatment
Practice notes

This Practice Note covers the rules applicable where a person arrives in or leaves the UK part way through a tax year (a split year) under the UK's new statutory residence test (SRT) which has applied since 6 April 2013 to determine if individuals are UK tax resident. This Practice Note is produced in partnership with Lisa Spearman of Mercer and Hole and Emma Loveday of Wedlake Bell LLP.

The statutory residence test—overseas workday relief
The statutory residence test—overseas workday relief
Practice notes

This Practice Note explains the way in which tax relief, known as overseas workday relief (OWR), is given for certain unremitted earnings of resident but non-domiciled employees where the employment is carried on outside the UK. This Practice Note is produced in partnership with Lisa Spearman of Mercer and Hole and Emma Loveday of Wedlake Bell LLP.

Practice Areas

Panel

  • Contributing Author

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