Mark Spash Partner

Photograph of Mark Spash

Contact Details

“Mark Spash is a wise head of team”

Legal 500 2014
Mark has a wealth of experience advising individuals, families and trustees on a wide range of complex tax and succession planning issues both onshore and offshore.

Main areas of practice

Mark advises on a wide range of private client law matters and with particular emphasis on Inheritance Tax and estate planning for domestic and international HNWIs. Mark’s experience encompasses trust & estate administration as well as advising on ATED and CGT related issues in relation to property investment and acquisition.

Clients

Mark provides a bespoke and holistic service to his clients – often including generations of families, as well as private individuals, trustees and estates.

Mark delivers timely, commercial and workable solutions, with an emphasis on saving his clients money and always with an emphasis on discretion and confidentiality.

Significant experience

  • Advising on the re-structuring of a client’s family office
  • Advising on the structuring of International assets
  • Advising on trust re-structuring
  • Advising on a complex UK estate including succession planning for a non-domiciled extended family incorporating ATED related property restructuring
  • Winding up the UK estate of a non-resident and non-domiciled individual with extensive assets both in the UK and in several European jurisdictions.
  • Advising the Trustees of a trust with a foreign beneficiary and successfully bringing the trust to an end, taking into account the complexities of the cross-border issues
  • Bespoke succession planning for a high net worth individual incorporating the use of trusts.

Other expertise

Mark has particular expertise relating to inheritance tax and estate planning for ultra-high net worth individuals based in Switzerland, but with UK connections and also on the interaction between the UK and Monegasque systems of estate administration.

Philanthropic giving.

Expertise

Mark’s Blog

Election causes delay to non-dom tax changes

Many non-doms have wisely spent the last few months gearing up for substantial changes to UK tax legislation, which were expected to come into force this month. But, the government has now announced a delay enacting some areas of the Finance Bill 2017

ATED: Time for returns, re-valuations and reviews

When the new annual tax came in to force in 2013, it impacted residential properties worth. Over the years this value has decreased. If you own a property through any type of company, this will most likely now impact you.

Non-dom changes: Don't hold your breath waiting for the final detail

The draft Finance Bill 2017 released in December contained some (but not all) of the much-needed detail about the significant changes to the taxation of non-doms from April 2017. So what does it mean for your property and tax position?

Articles by Mark

Prior planning prevents tax-poor performance

Article

Recent changes in residential property tax are confusing for us all.

Related Knowledge & Resources

Starting up a business

Whatever their reasons for wanting to start a business – there are three main factors start-ups will need to consider. Here is some advice on starting a business.

Termination Payments: The end

On 10 August the Government published its response to a consultation on the taxation of termination payments. Lisa Wallis and Ruth Christy consider the Government's plans in more detail and their implications.

Could helping my child to buy a home financially benefit us both?

As property prices continue to soar across the UK, the dream of owning a home appears to be slipping away from a vast number of under 35’s. Unsurprisingly, the 'Bank of Mum and Dad' seems a very attractive option.

Client Guide: Use of Discretionary Trusts

A guide to the reasons why it may not be desirable to leave assets directly to a beneficiary on your death.

Client Guide: Principal Duties of a Trustee

On accepting a position as a trustee, a person must be aware of the duties imposed on him by the trust deed and by statute. The following is a non-exhaustive overview of the principal duties of a trustee.

Client Guide: Discretionary Trusts

The discretionary trust is a very flexible form of trust.