Daniel Brandon

Senior associate

Daniel is an international tax and trust specialist in the London private client team. He provides advice to a broad range of clients, including individuals and trustees, from a range of international jurisdictions.

His special interest lies with clients predominantly from North America or Asia. Daniel’s focus is on navigating the UK’s complex tax rules and their interaction with foreign rules, so that clients can clearly understand their UK tax obligations, and to help them structure their life in the UK in the short and long term. He has particular expertise on individuals moving to the UK, the setting up of structures such as trusts and companies for the long-term preservation of wealth and family succession planning, and advising on the application of double tax treaties.

I thrive on untangling intricate tax rules and using my analytical skills to solve challenging problems to help clients find their way through the UK tax system, and assist them in their objectives of wealth preservation and asset protection.

Daniel Brandon, Senior associate

Historically, Daniel has provided advice on domicile and the remittance basis, and more recently, with the introduction of new tax rules in the UK, on the foreign income and gain foreign income and gains regime for new arrivers to the UK, and the new rules on inheritance tax. His North American expertise includes advising US persons on common UK traps and pitfalls; for example, in relation to revocable trusts and LLCs, and the application of the UK/US double tax treaty and estate tax treaty.

Recent work highlights

Impact of tax changes

Advising a US family on their UK inheritance tax status under the non-dom tax changes, the application of the US/UK estate tax treaty, and the structuring of future inheritances.

Trust shareholdings

Advising the Asian trustee of a trust on entrenching the shareholding in the family’s listed business to protect the value for future generations.

IPO structure

Assisting with the structuring of an IPO of a Singapore business for the UK resident shareholders.

Mitigating UK tax risks

Acting for a US individual on the UK tax treatment of their revocable living trust and providing recommendations on how it could be amended to reduce the UK tax risks.

Trust restructuring

Advising the trustees of an Isle of Man trust on restructuring the trust assets in light of the non-dom tax changes to mitigate the implications of the changes for the UK resident settlor of the trust.

Asset onshoring

Advising on and coordinating the onshoring of two UK property holding structures for two UAE shareholders by way of share-for-share exchange and liquidation, and subsequent gifting to family members.