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Oliver Little

Senior Associate

Oliver advises a broad range of UK and international individuals and trustees in relation to their tax, trust and succession planning matters.



Oliver provides advice to UK and non-UK individuals, families, trustees and beneficiaries regarding taxation, trust and estate planning matters. He has a particular focus in advising high-net-worth individuals to coordinate their tax and estate planning across multiple jurisdictions, including the application of the statutory residence test for clients who are either moving to or leaving the UK. In addition, Oliver has particular expertise on the tax-efficient structuring of UK property ownership.

Oliver is admitted to practise in England and Wales.


  • Advising a non-UK resident non-UK domiciled ultra-high net worth family on asset protection options and succession planning in relation to complex trust structures.
  • Advising UK resident non-UK domiciled individuals on the application of the remittance basis of taxation.
  • Advising on the taxation of offshore trusts.
  • Advising non-UK domiciled individuals on pre-arrival tax planning opportunities, including the application of the statutory residence test.
  • Advising on tax-efficient UK residential property holding structures and the winding up of structures which are not tax efficient.


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  • Magic Circle Awards 2023 Wealth Professional
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Our thinking

  • Succession planning considerations for the 21st century

    Oliver Little


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