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Portrait of James d’Aquino
Areas of expertise: Private client and tax, Private wealth

Profile

James is a partner in the London private client team. He acts for high net worth individuals, families, trustees, banks and entrepreneurs on wills, trusts, and succession planning. He also advises on UK and international tax issues, owner-managed business succession planning, administration of estates and powers of attorney. He has extensive experience in advising clients on regularising their UK tax affairs, particularly in relation to the Liechtenstein Disclosure Facility and the application of the Swiss-UK Tax Cooperation Agreement.

After qualifying with a City based practice in 2008, James went on to work for a top 50 law firm in Switzerland for just over three years before returning to the UK to join Penningtons Manches in 2014. Having worked in Geneva, James brings a unique perspective for clients with UK and Swiss issues.

In 2018, James was recognised as a Legal Week ‘One to Watch’ and was once again featured in the eprivateclient 'Top 35 Under 35' list for young private client practitioners, having also been featured in 2015 and 2016. He has had several articles published in well-regarded private client journals including Trusts and Estates Law Journal and Private Client Practitioner.

Recent work highlights

  • Advising on and negotiating with HMRC on disclosures by individuals, trustees and executors of assets held personally and by offshore structures through the Liechtenstein Disclosure Facility.
  • Advising and negotiating in relation to the purchase by offshore trustees of a substantial share in a well-known UK restaurant chain.
  • Acting for a UK resident individual in relation to the application of the Swiss-UK Tax Cooperation Agreement and providing appropriate certification to the relevant financial intermediary.
  • Assisting with the creation of a large multi-jurisdictional trust structure for an international family with specific jurisdictional requirements.
  • Advising an individual on UK residence, appropriate structuring of existing commercial structures, segregation of non-UK bank accounts and the application of the remittance basis of taxation.

Penningtons Manches Cooper LLP

Penningtons Manches Cooper LLP is a limited liability partnership registered in England and Wales with registered number OC311575 and is authorised and regulated by the Solicitors Regulation Authority.

Penningtons Manches Cooper LLP