Marie McCallum - Private Client & Tax Lawyer - Boodle Hatfield

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Marie McCallum

Marie McCallum, Senior Associate, Boodle Hatfield

Senior Associate
Private Client & Tax

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Marie McCallum, Senior Associate, Boodle Hatfield

Marie is a Senior Associate in the Private Client & Tax department.

Marie advises high net worth and ultra-high net worth individuals, families, trustees and family offices on a wide range of international private client matters. She has previous experience working in three international law firms with exposure to the MENA region, East Asia, Europe and the USA.

Marie advises on long term complex offshore and onshore wealth structuring, particularly involving private trust companies and foundations. She also advises on wealth preservation, inward investment, structuring property purchases, and holding property.

Marie has a particular interest in cross border succession planning, including aspects of family governance, asset protection, and the preparation of Wills with multi-jurisdictional considerations. Her practice also includes pre-arrival and pre-departure UK tax planning advice, trust administration, and estate planning on both marriage and divorce.

Marie is a member of both the Middle East Group and the US Group at the firm. She is a member of the Society of Trust and Estate Practitioners (STEP) and holds the full TEP designation, with advanced STEP certificates in UK Tax for International Clients and Cross Border Estates, both at distinction.

Marie is also a founding member of the STEP London NextGen Committee.

Areas of Practice

Private Client, International, International Wealth Planning, Families and Family Office, Family Business, Tax and Advisory, Trust and Succession Planning

Track Record

Advised a billionaire construction entrepreneur on establishing an international PTC structure. The structure was governed by a family constitution and was designed to receive operational business assets from multiple jurisdictions. Advice included pre-arrival planning prior to the UBO becoming UK tax resident.

Provided cross-border structuring and succession advice following the death of an UHNW individual, who held assets across multiple complex structures and jurisdictions, in the context of a succession dispute between family members.

Advised the family office of a prominent family in the Middle East regarding succession to a large international suite of assets across multiple jurisdictions. Ongoing management and family governance considerations remained relevant, particularly in respect of a substantial UK property portfolio.

Advised the family office of an aerospace technology entrepreneur with an intricate existing international structure, regarding ongoing UK tax compliance, and historic compliance with the remittance basis of taxation.

Advised a fashion entrepreneur in relation to a lengthy HMRC enquiry, arising from the application of the UK Statutory Residence Test, and claims for exceptional circumstances.

Advised international families and trustees on changes to their UK tax exposure following the abolition of the UK’s ‘non-dom’ regime, suggesting planning opportunities including the use of Family Investment Companies, and the relevant application of the new FIG regime and the TRF.

Publications

“The role of protectors: a UK perspective” Trusts and Trustees, (Vol. 28, No. 9) co-authored with Patrick Harney

Quoted in “Island Mentality” Offshore Feature, The Law Society Gazette, Vol 122/36, by Eduardo Reyes

Memberships

The Law Society

Society of Trust and Estate Practitioners (STEP – full TEP 2021)

STEP London NextGen Committee

Education & Qualification

University of Exeter

Qualified as a solicitor in 2018

Advised a billionaire construction entrepreneur on establishing an international PTC structure. The structure was governed by a family constitution and was designed to receive operational business assets from multiple jurisdictions. Advice included pre-arrival planning prior to the UBO becoming UK tax resident.

Provided cross-border structuring and succession advice following the death of an UHNW individual, who held assets across multiple complex structures and jurisdictions, in the context of a succession dispute between family members.

Advised the family office of a prominent family in the Middle East regarding succession to a large international suite of assets across multiple jurisdictions. Ongoing management and family governance considerations remained relevant, particularly in respect of a substantial UK property portfolio.

Advised the family office of an aerospace technology entrepreneur with an intricate existing international structure, regarding ongoing UK tax compliance, and historic compliance with the remittance basis of taxation.

Advised a fashion entrepreneur in relation to a lengthy HMRC enquiry, arising from the application of the UK Statutory Residence Test, and claims for exceptional circumstances.

Advised international families and trustees on changes to their UK tax exposure following the abolition of the UK’s ‘non-dom’ regime, suggesting planning opportunities including the use of Family Investment Companies, and the relevant application of the new FIG regime and the TRF.

“The role of protectors: a UK perspective” Trusts and Trustees, (Vol. 28, No. 9) co-authored with Patrick Harney

Quoted in “Island Mentality” Offshore Feature, The Law Society Gazette, Vol 122/36, by Eduardo Reyes

The Law Society

Society of Trust and Estate Practitioners (STEP – full TEP 2021)

STEP London NextGen Committee

University of Exeter

Qualified as a solicitor in 2018

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Recommended by Marie

2 min read 14 Aug 2026 Five steps to take before passing on your wealth

As more families consider passing on wealth during their lifetime, striking the right balance between supporting loved ones and maintaining your own financial security is essential. In The Telegraph, Private Client & Tax Partner Clare Stirzaker discusses the importance of factoring in retirement, future care and healthcare costs, and inflation before making significant lifetime gifts.

 Read more 3 min read 11 Aug 2026 Why more US UHNW individuals are considering relocation to the UK

Why more US UHNW individuals are considering relocation to the UK. As tax, political and economic considerations become increasingly important for US ultra high net worth (UHNW) individuals, a growing number are exploring opportunities to live, invest and structure their affairs internationally.

 Read more 3 min read 06 Aug 2026 Could owning a home abroad affect the SDLT payable on a UK property purchase?

Could owning a home abroad affect the SDLT payable on a UK property purchase? In recent articles for Taxation and PrimeResi, Private Wealth Associate, Will Timbrell explores how overseas property held through structures such as Delaware LLCs and French SCIs can impact whether the additional 5% SDLT surcharge applies, and why understanding how those assets are held is crucial when assessing the SDLT position before committing to a purchase.

 Read more 2 min read 21 Jul 2026 The evolving role of family offices

Private Wealth Partner, Kyra Motley comments in TheWealthNet and eprivateclient on the importance of coordinating advice for ultra-high net worth families with interests across multiple jurisdictions. The article explores how the role of family offices is evolving beyond traditional tax and investment considerations, with increasing focus on stability, cybersecurity, healthcare, education and cross-border planning.

 Read more