James Clerkin

James began his tax career in 1999, having attained a degree in History at UCL and post-graduate diplomas in Law and Legal Practice at the College of Law and is a qualified Chartered Tax Adviser. He has built up extensive tax knowledge in a variety of areas, including corporate tax structuring and planning, business acquisitions and disposals, HM Revenue enquiries and disclosures, property purchases and sales, capital tax planning, de-enveloping UK residential property, tax on separation and divorce, acting as a single joint expert witness and Stamp Duty Land Tax reliefs.  He also undertakes significant Estate work and has a Certificate in Probate and Estate Administration.

He has developed a particular interest in the taxation of UK resident individuals from overseas, advising clients on pre-UK arrival tax planning and tax-saving opportunities and the judicious use of Trusts as well as the UK’s various anti-tax avoidance rules.

He has 27 years tax experience, much of which has involved advising international clients with complex tax affairs, at both personal and corporate levels.  His work includes pre-UK arrival tax planning for individuals immigrating to the UK, utilising tax reliefs, setting up tax efficient trust structures and corporate restructuring. He also advises clients leaving the UK, particularly in relation to the Statutory Residence Test and the Temporary Non-Residence Rules. Much of our work originates from the MGI network, which greatly enhances our international tax offering.

Outside of work, James enjoys travelling, spending time with his family and watching his children participate in a variety of sports, particularly athletics and taekwondo.

Core areas of expertise:

• Estate and capital tax planning
• Estate administration
• Enquiries and disclosures
• Pre-UK arrival and UK exit tax planning
• Foreign Income and Gains regime
• Complex tax compliance
• Corporate tax structuring