Martin Rankin, Director

Income tax for UK and international individuals
Capital gains tax including taxation of carried interest
Inheritance tax planning and estate structuring
Complex personal tax compliance

Experience

Martin supports UK and international family business owners, executives/senior employees and sportspeople with the growth, preservation and passing on of their wealth.

Notable client work & achievements

Advising the shareholders of a UK company on the implications of a cash plus shares sale of a majority stake in their company, involving the exercise of EMI share options, granting of put/call options and claims for Business Asset Disposal Relief (formerly entrepreneurs’ relief).
Advising the head of a family on reorganising his estate to maximise the availability of inheritance tax reliefs and how his properties and business interests could be gifted to his children in a tax efficient manner.
Dealing with HMRC enquiries into the tax returns of UK sportspeople, focusing on the sstruturing of their image rights.
Advising on the tax implications for two minority shareholders of a corporate restructuring ahead of a potential listing and subsequent sale of shares to an external investor.
Listed in eprivateclient Top 35 under 35 in 2018.
Winner of STEP Excellence Award in 2020 for achieving the highest worldwide score in the UK Tax for International Clients paper.