Marie McCallum - Private Client & Tax Lawyer - Boodle Hatfield

Your lawyers since 1722

Marie McCallum

Senior Associate

+44 (0) 20 7629 8253 download vcard

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, with previous experience working in three international law firms.

Marie provides pre-arrival and pre-departure UK tax planning advice. She also provides advice on long term complex onshore and offshore wealth structuring and preservation, inward investment, structuring property purchases, and estate planning on both marriage and divorce.

She has a key 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 trust and estate administration.

Marie has particular experience working with clients from the Middle East.

Marie is a full member of the Society of Trust and Estate Practitioners (STEP) and holds the full TEP designation. She holds 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.

Track Record

Advising a billionaire construction entrepreneur in relation to establishing an international PTC structure, governed by a family constitution. The structure was designed to receive operational business assets from multiple jurisdictions. Advice included pre-arrival advice 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.

Advised the family office of an aerospace technology entrepreneur with a complex 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 ‘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

Memberships

Society of Trust and Estate Practitioners (STEP)

Full TEP 2021

Education & Qualification

University of Exeter

Qualified as a solicitor in 2018

Advising a billionaire construction entrepreneur in relation to establishing an international PTC structure, governed by a family constitution. The structure was designed to receive operational business assets from multiple jurisdictions. Advice included pre-arrival advice 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.

Advised the family office of an aerospace technology entrepreneur with a complex 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 ‘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

Society of Trust and Estate Practitioners (STEP)

Full TEP 2021

University of Exeter

Qualified as a solicitor in 2018