Molly Freyman, Associate
Molly advises a broad range of clients including fiduciaries, family offices, private banks and UK resident non domiciliaries (RNDs) on matters of UK taxation, trusts, succession and international estate planning.
SummaryMolly advises a broad range of clients including fiduciaries, family offices, private banks and UK resident non domiciliaries (RNDs) on matters of UK taxation, trusts, succession and international estate planning. Her advice often includes a cross border element. Having gained a broad range of international experience from living in the US, France, and England, Molly is based in Zurich, Switzerland where she assists with structuring clients’ affairs where they are affected by complex multi-jurisdictional tax and legal issues.
She is an affiliate of the Society of Trust and Estate Practitioners (STEP) and is a Member of the International Association of Young Lawyers (AIJA).
Molly is admitted to practise in England and Wales.
- Advising a number of international families and wealthy non UK domiciliaries on matters of UK tax residency including the remittance basis of taxation and circumstances under which double taxation agreements can be utilised
- Advising individuals and trustees on their reporting obligations and on regularisation of untaxed assets in the UK and abroad (particularly with respect to the LDF, the UK/Swiss Agreement and/or coordinating strategies via other offshore voluntary disclosure programmes)
- Advising on and preparing estate and succession planning documentation including Wills, Lasting Powers of Attorney and domicile statements
- Presenting technical in-house training seminars at a number of international private banks for portfolio and relationship managers on UK taxation for RNDs and the running of their offshore accounts
- Restructuring a large trust structure holding a valuable family business with a view to optimising asset protection and tax treatment while ensuring that family wealth is efficiently passed down to the next generation
- Providing pre-immigration tax advice to non-UK domiciled clients who are planning to either take up UK residency or leave the UK, including structuring and rebasing assets where appropriate