Emma Dersley

Emma specialises in taxation, accounting and administration for UK trusts.

Experience

Emma advises on all aspects of taxation, accounting and administration across a range of UK trusts, from simple life-interest settlements, to large multi-funds trusts with differing beneficial interests, multiple currencies and international aspects.

Her clients include small, standalone family settlements, to large family groups and charitable trusts, and she advises on all aspects of trust planning and administration, from creation to cessation, and everything in between.

Notable achievements

• Working at all levels on a large family group whose assets include a substantial family property business, commercial forests, investments, private equity and chattels. Focusing on the preservation of wealth and inter-generational planning, Emma works as part of a team with representation from all departments of the S&W business to provide a co-ordinated approach, ensuring all of the family interests are looked after.
• Working offsite in Geneva to prepare trust accounts in different currencies for clients of a Swiss law firm, maintaining discretion and privacy at all times.
• Immigrating trusts from offshore to the UK, including calculation of stockpiled gains and relevant income pools, offshore benefits, IHT implications, and advice regarding the most efficient way to extract funds for UK beneficiaries.
• Work to untangle trust and estate interests for an ex-US individual, including income tax calculations dating back to the 1990s.
• Accounting and advisory work for a large charitable foundation, with an unusual family aspect and whose assets included properties, investments and a significant portfolio of musical instruments held offshore.

Professional qualifications/memberships

Emma is a Fellow of the Association of Taxation Technicians (ATT) and holds a qualification from the Society of Trust and Estate Practitioners (STEP).