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Sarah Wray, ​Senior Associate​​​

Sarah advises UK and international clients in relation to UK tax, trusts and succession planning.



Sarah advises on all aspects of private client work.  Her particular specialism is landed Estates, both rural and urban.  She works closely with Trustee / Family / Estate Offices and other professional advisers to ensure a collaborative and joined-up approach to tax and succession planning. 

Sarah is passionate about helping her clients, many of whom have held their Estates for hundreds of years, to build strategies which ensure the long-term integrity and success of the Estate.  This involves ensuring good internal governance, with open dialogue between trustees, beneficiaries and key executives, within a flexible structure able to respond to the pressures, and opportunities, of the modern world.

Sarah was recognised with a Worldwide Excellence Award for achieving the highest score of all students who took the Society of Trust and Estate Practitioners’ Advanced Certificate in Administration of Trusts in her sitting.  

Sarah is admitted to practise in England & Wales.


  • Advising landed Estates on the efficient structuring of Estate assets, for example through “Balfour” partnership arrangements or the use of corporates or trusts.
  • Assisting Estates with managing inter-generational wealth and control transfers.
  • Advising in relation to heritage exemptions such as conditional exemption and the acceptance in lieu schemes.
  • Advising on the establishment and good governance of Trustee / Family / Estate Office functions. 
  • Advising in relation to offshore trust structures, particularly in respect of restructuring to respond to changes in UK tax legislation and better meet succession objectives.
  • Bringing Variation of Trust Act applications to amend the terms of trusts.


eprivateclient Top 35 under 35 2022

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