James d’Aquino

Partner

James is a partner in the private client team in London and heads the international tax and succession team, as well as running the firm’s cross-disciplinary tax disputes team.

He specialises in providing tax, trust and succession planning advice to ultra-high net worth individuals, families, family offices and trustees in the UK and abroad. James’ advice includes complex tax planning, estate planning, negotiations with HMRC and some contentious trust and estate matters. He acts for a broad range of clients but is particularly sought after for matters involving complicated planning structures, family arrangements, relationships or those with an international dimension. James also advises clients in Europe, Eastern Europe, Africa, the Caribbean, the Middle East, Far East, Australia, and North America.

I work with families and individuals to understand their circumstances and priorities, to provide bespoke and tax efficient restructuring and succession solutions. I take great pride in longstanding and close client relationships, and being able to draw in appropriate expertise from colleagues across the firm to provide clients with practical, rounded and full advice.

James d’Aquino, Partner

James has been named 2024’s ‘Outstanding Individual of the Year’ by Citywealth and is named in the Spear’s 500 ‘Recommended Tax Lawyers 2024’. In 2021, he was named in the Legal Week Global Elite Directory 2021 and, in 2018, he 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 also had several articles published in well-regarded journals including Trusts and Estates Law Journal, Private Client Practitioner, the India Business Law Journal and Lexology.

Recent work highlights

HMRC tax disclosure

Advising on, and negotiating with HMRC in relation to, disclosures by individuals, trustees and executors for an HMRC tax disclosure and tax investigation of assets held personally and by offshore structures.

Division and restructuring of trusts

Advising on and negotiating the complex division and restructuring of significant trusts for an international family with trust assets of a value in excess of $1 billion.

Multi-jurisdictional trust structure

Assisting with the creation of a large multi-jurisdictional trust structure for an international family with specific jurisdictional requirements.

UK residence advice

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.

Autumn Budget 2024

Advising individuals on the implications of the Autumn Budget 2024 changes, including the requirements to cease UK residence, or the implications of remaining UK resident.

UK and cross-border succession planning

Assisting individuals in relation to their UK and cross-border succession planning, implementation of lasting powers of attorney, family governance structures and creation of a UK charity for their philanthropic endeavours.