Marilyn McKeever


Top quality of knowledge and advice; appropriate response and no waiting times; personal approach and great value for money; Marilyn certainly goes above and beyond and the level of details in her work is beyond excellent - she is extremely smart and has an incredible human approach to the client.

I have specialised in international and UK tax and estate planning, including personal and trust taxation, for over 30 years. I work principally with international individuals and families, and the trustees of their trusts, to help them manage the family wealth. I aim to build long term relationships with clients to enable them to adapt their wealth planning as the family’s circumstances and needs, and the applicable tax rules, evolve.

In particular, I focus on tax and estate planning for non-UK domiciled clients, which involves all aspects of offshore and onshore trusts and Wills, and the remittance basis of taxation.

I also advise increasingly international client families on cross-border tax and legal matters, the mitigation of double taxation, and tax efficient charitable giving.

I apply my trust expertise to trusts used in the commercial as well as the personal context including employee benefit trusts, “disguised remuneration”, and pension schemes.

In my role as a member of the Tax Law Committee of the Law Society, I regularly engage with HMRC on policy and new legislation in the offshore and non-domicile field.

I combine my practice with sitting as a judge of the First Tier Tax Tribunal, which gives me an insight into the operation of the tax system in a practical context.

Employment-related securities

This matter involved advising a UK resident client who was about to become deemed domiciled on the receipt of shares from his employer, including: Income Tax issues on the receipt of the shares and...

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International pension scheme: taxation of member

In this matter, we advised a non-domiciled client on the taxation of benefits received from an Employer Financed Retirement Benefits Scheme.

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Protected trusts and a deemed domiciled settlor

This matter involved advising a non-domiciled individual who became deemed domiciled on 6 April in relation to restructuring his trust. In particular, we advised in connection with loans to the trust to ensure it was...

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Residence, domicile and multi-jurisdictional estate planning

This matter involved advising a non-domiciled but UK deemed domiciled individual who moved abroad on: Becoming non-UK resident The loss of deemed domicile Estate and succession planning depending on whether he survived the loss...

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US expatriate non-dom tax and estate planning

This matter involved advising a non-UK domiciled client who had expatriated from the US on trust and Will planning for his family, some of whom are still US citizens, including: Avoiding deemed domicile and...

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New UK property tax rules could catch investors and homeowners unawares

From 6 April 2019, a single capital gains tax regime will apply to all UK land owned by non-UK residents.

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Never Mind Brexit, I just want to Exit! How a UK person can become non-resident

If you are a UK person who is thinking of leaving the UK you have many things to consider

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Never Mind Brexit, I just want to Exit! How a UK resident non-domiciliary can become non-resident

If you are a UK resident but non-UK domiciled person and you are thinking of leaving the UK, you need to know how to leave the UK effectively and the impact on your tax...

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I’m a Deemed Domiciliary, Get Me Out of Here!

This article is aimed at individuals who are UK resident but not UK domiciled.

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A person who is UK domiciled (whether resident here or not) is subject to inheritance tax on their worldwide assets.

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SDLT: Some Difficulties with Land for Trustees

In the current political and economic climate, trustees have a lot to think about. Despite the slowdown in the property market, land remains a popular long term investment and trustees continue to acquire properties...

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Client responses to political uncertainty

With Brexit and its impact on the economy causing so much uncertainty, many people are considering leaving the UK and moving abroad. Marilyn McKeever looks at what contingency plans they should be putting in...

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