Carolyn specialises in tax for private clients, dealing with a wide range of clients, but with a particular focus on landed estate clients and high net worth individuals. Trusts play an important aspect in many of the arrangements that Carolyn is involved in, including both UK and non-resident trusts.
Carolyn provides technical support to the partners in all areas of private client tax from the annual tax compliance process to complex planning issues.
She has a responsibility within the office for training in relation to income tax, capital gains tax and inheritance tax. She regularly presents at both internal and external seminars and training conferences.
Carolyn joined Saffery in 2000 having qualified at a Big Four firm in Edinburgh.
Key experience
- UK tax compliance, including preparing complex annual tax returns for individuals and trusts and dealing with HM Revenue & Customs enquiries,
- Preparing UK inheritance tax returns and calculations for UK and non-UK trusts,
- Providing inheritance tax advice for succession planning including the use of trusts,
- ‘Balfour’-style inheritance tax planning for individuals and trusts,
- Advising on the availability of Business Asset Disposal Relief for individuals and trusts,
- Advising on the UK Statutory Residence Test for non-UK residents considering a UK move,
- Advising on the UK tax considerations for non-UK domiciled individuals and planning opportunities,
- Advising on the use of offshore structures for non-UK domiciled individuals.
Interests
Carolyn is a member of a choir that regularly performs at local events. She is a fair weather rambler and enjoys holidaying in the Lake and Peak Districts and the north of Scotland.