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Her Majesty Queen Elizabeth II 1926 - 2022

Portrait of Tristan Smale

Tristan Smale

Senior associate



Tristan is a senior associate in the private client team in London. He acts for individuals, families, trustees and financial institutions in relation to a broad spectrum of private wealth matters.

Specialising in wealth- and succession-planning structures such as trusts and companies that are designed to protect family assets and mitigate exposure to UK taxation, he also advises on residence, domicile and pre-immigration planning as well as on lifetime giving, complex wills and mental capacity issues. His clients are typically internationally-mobile individuals and families who either live in the UK or have assets or other interests in this country.

Tristan joined Penningtons Manches Cooper in 2020. He is a full member of STEP, the world’s leading organisation for private wealth professionals and has been named as a ‘rising star’ in the latest edition of The Legal 500.

Recent work highlights

  • Advising a family with UK- and US-based members on the UK and US tax implications of the variation of an English will resulting in the creation of trusts for different branches of the family.
  • Assisting the trustees of an Isle of Man trust on the creation of a property development business with a view to the redevelopment and disposal of a significant UK property estate including residential, commercial and agricultural land.
  • Providing guidance to a non-domiciled family on the creation of an offshore trust to hold shares in a UK property-holding non-UK company.
  • Acting for a non-domiciled husband and wife and negotiating with HMRC in respect of a domicile enquiry and investigation into their UK tax affairs.
  • Advising a non-domiciled family on the distribution of a residential property upon the liquidation of a non-UK company held by an offshore trust and the resultant UK tax implications, including for the property-occupying family member.

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 under number 419867.

Penningtons Manches Cooper LLP