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

4 min read 12 Feb 2026 The new £2.5m BPR allowance: Opportunities and shareholder risks

Could restructuring your options for shareholdings help you unlock the new £2.5m BPR allowance, or create new risks? In Business & Accountancy Daily, Private Wealth Senior Associate, James Woods‑Davison explains that while the increased allowance offers inheritance tax opportunities, having multiple minority shareholdings can expose businesses to governance pressures and unfair‑prejudice claims. Strong governance and clear decision‑making are essential to protect long‑term value.

 Read more 3 min read 03 Feb 2026 Andrea Zavos speaks at Trusts and Estates Litigation Forum

Senior Partner, Andrea Zavos will speak at the Trusts and Estates Litigation Forum on a panel exploring the evolving challenges facing trustees during periods of uncertainty. The session will highlight key emerging risks – including criminal investigations, privacy issues, governance failures and recent contentious decisions in Guernsey and Liechtenstein. She will be joined by Basil Zirinis, Johannes Gasser and Simon Davies.

 Read more 3 min read 28 Jan 2026 Leaving a lasting impact: The adviser’s role in guiding clients toward meaningful legacies

In her guest blog for Remember A Charity, Private Wealth Partner Clare Stirzaker reflects on how philanthropy is becoming an increasingly thoughtful part of wealth planning. She shows how advisers now help clients frame their values and long‑term intentions, moving beyond a purely technical approach. Clare also emphasises that impactful giving relies on coordinated thinking across the advisory landscape, where legal, financial and investment professionals work together to support clients in shaping purposeful, well‑rounded legacy plans.

 Read more 2 min read 06 Jan 2026 Confirmation of £2.5m IHT relief threshold for farmers and businesses

The Finance Bill published yesterday confirms that, as we highlighted in our 23 December briefing, the increased £2.5m inheritance tax relief for agricultural and business property will apply from 6 April 2026. Qualifying ‘relevant property’ trusts can also benefit from 100% relief up to this threshold, aligning trustee allowances with individual transfers.

 Read more