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Tristan Smale

Senior associate

Areas of expertise: Private client and tax, Private wealth

Profile

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.

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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.