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Leigh Nicoll

Senior Associate

Leigh is an international trust and tax law specialist.



Leigh’s practice focuses on advising financial institutions and private clients on tax, information exchange, regulatory and political risk aspects of international estate planning. Leigh also advises governments, financial institutions, private clients and professional firms on tax policy related to financial regulation and cross border data exchange. She acts for private equity firms on regulatory matters pertaining to M&A in the trust and corporate services sector.

Leigh is admitted to practise in England and Wales and in New Zealand.


  • Retained counsel to the International Financial Centres Forum since its inception in 2009. Represent the Forum in financial services policy dialogues with government personnel in the United Kingdom and the British Crown Dependencies and Overseas Territories and in their submissions and discussions with multilateral organisations including the EU, G7, G20 and the OECD.
  • Advising major private equity group in connection with international tax, transparency and information exchange policy and how it might impact on a global trust and company service provider business as part of the client’s due diligence prior to acquisition and ongoing advice on developments and their impact on the business model in order to facilitate strategic development goals of the company.
  • Advising a high-net-worth family centred in Asia with assets and family members in diverse jurisdictions in connection with the structuring of their global estate plan, including succession for an operating business.
  • Advising an American financial institution in connection with wealth structuring options for clients including advice on information exchange initiatives such as the Common Reporting Standard and involves significant cross-border advice and liaison with local counsel in a number of jurisdictions including Latin America.
  • Advising a high-net-worth family residing in Latin America with assets in diverse jurisdictions, alongside local counsel, advising on the structuring of their global estate plan, including succession for an operating business in the manufacturing sector
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