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Louise Paterson

Senior Associate

Louise advises individuals and their family trusts and companies on tax, trusts, and succession planning.

louise-paterson

About

Louise supports clients in structuring and preserving wealth across generations, including complex assets and between multiple jurisdictions.  

Tax, trusts and succession planning

She advises on all aspects of tax, succession and estate planning, helping clients to structure their affairs in a tax-efficient way. Her work includes advising individuals and trustees on the management and transfer of wealth, balancing long-term planning with practicality and flexibility.

Art, heritage property and cultural assets

Louise has a particular interest in advising clients with art collections, heritage property, and other luxury assets. She advises on specialist heritage tax matters, including offers in lieu of tax, the conditional exemption and the Cultural Gifts Scheme. She also advises individuals, trustees, and charities on the stewardship and preservation of art and heritage property for future generations. 

In addition, Louise advises on donations and loans to public and charitable institutions, as well as the legal framework surrounding the import, export and transfer of cultural property, including  the laws applicable to ivory items.

Professional memberships

Louise is a member of the Society of Trust & Estate Practitioners (STEP) and Professional Advisers to the International Art Market (PAIAM).

Practising jurisdiction

Louise is admitted to practise in England and Wales.

Our thinking

  • Draft Finance Bill 2026-27: Proposed changes to the Cultural Gifts Scheme

    Suzanne Marriott

    Quick Reads

    min read
  • eprivateclient and thewealthnet quote Louise Paterson and Samantha Ruston on geopolitics and the art market

    Louise Paterson

    In The Press

    min read
  • Domicile Disputes: Actions speak louder than words

    Hugh Gunson

    Insights

    min read
  • Losing their (Elgin) marbles? British Museum and Greek government fail to reach agreement on the Parthenon sculptures

    Louise Paterson

    Quick Reads

    min read
  • Artnet quotes Louise Paterson on the Ivory Act

    Louise Paterson

    In The Press

    min read
  • Fabergé eggs all in one basket: what will happen to Russian art currently on loan overseas?

    Louise Paterson

    Quick Reads

    min read
  • Can the Tate save its Bacon?

    Louise Paterson

    Quick Reads

    min read
  • Protecting contested cultural objects from seizure in the UK

    Louise Paterson

    Quick Reads

    min read
  • Averting an inheritance tax black hole: the Acceptance in Lieu scheme saves Professor Stephen Hawking's estate £4.2m

    Louise Paterson

    Quick Reads

    min read
  • Implementation of the delayed Ivory Act 2018 now expected this year

    Louise Paterson

    Quick Reads

    min read
  • A vote of confidence in the UK arts sector: Chancellor announces £408m funding boost

    Louise Paterson

    Quick Reads

    min read
  • What should I consider when gifting heritage and farm property assets?

    Louise Paterson

    Insights

    min read
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