Christina Houston, Consultant
Christina’s work covers estate planning and the structuring of family wealth for the benefit of future generations through trusts.
SummaryChristina’s work covers estate planning and the structuring of family wealth for the benefit of future generations through trusts. She has advised several large UK families on asset protection and other strategies to safeguard family’s assets, including Will-based tax saving techniques. In addition, Christina advises on heritage chattels and cross-border tax issues, with particular emphasis on France/UK. Christina is named as a leading individual in Chambers Global directory 2016 for private wealth.
Christina is admitted to practise in England and Wales.
- Advising on the tax implications of offshore roll-up funds; restructuring onshore and offshore trusts to meet changing family relationships; advising on APR BPR and Entrepreneur’s Relief issues; drafting farming partnership agreements
- Dealing with HMRC on AIL applications; advising on exemption claims for heritage assets; advising trustees on rental agreements for chattels; advising on Estate Duty/IHT implications of chattel disposals and advising on loan agreements to public bodies with regard to the viewing arrangements for family collections
- Advising families with non-UK resident or domiciled members or with assets abroad, with particular reference to France; advising non-UK domiciliaries on estate planning before entering UK; advising on statutory UK residence test; advising French resident beneficiaries of UK trusts of land or investments and trustees with regard to their reporting obligations in France under the 2011 legislation