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

5 min read 15 May 2026 Wait and LLC? Why UK residents are still taxed twice on US income

Double taxation on US LLC income remains an unresolved and increasingly pressing issue for UK residents. Private Wealth Partners, Laurence Morgan and Dom Rothbarth, and Senior Associate, Marie McCallum outline how conflicting UK and US tax treatments continue to drive unfair outcomes and why meaningful reform is now under scrutiny.

 Read more 4 min read 13 May 2026 The Earned Settlement proposals – a unique opportunity for the tech sector

What do the Earned Settlement proposals mean for tech talent and hiring strategy? Partner and Head of Immigration, Zoe Jacob and Associate, Clemmie Smith outline how the shift to a contribution‑based model could reshape settlement timelines, costs and recruitment planning for the tech sector.

 Read more 3 min read 13 May 2026 What is driving American interest in moving to the UK?

Why are high net worth Americans increasingly looking to the UK for relocation and new opportunities? Following on from her insight in the Luxury Collective white paper, Partner and Head of Immigration, Zoe Jacob writes in WealthBriefing, exploring the key lifestyle, political and tax drivers behind this growing trend, alongside what it means for those considering short and long term moves.

 

 Read more 3 min read 08 May 2026 5 misconceptions around BPR changes and minority shareholders

Does retaining control really mean minority shareholders won’t change the way a business is run? In Accountancy Today, Private Wealth Senior Associate, James Woods‑Davison outlines five common misconceptions and explains how legal protections, governance, and dispute risks often challenge assumptions around control, confidentiality, and financial exposure once minority shareholders are introduced following the April 2026 BPR changes.

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