Chris Gardiner

Chris Gardiner is a Partner at Thorntons Law LLP, based in Scotland. He specialises in advising UK-based and international individuals and families on tax-efficient estate planning. His clients are often entrepreneurs and business owners, or families who hold a significant asset base. He co-founded the Thorntons International Families Group and is regularly instructed as part of multi-jurisdictional teams of advisors to provide holistic and practical estate planning advice.

His practice often involves providing strategic tax advice, along with the preparation of Wills and Powers of Attorney, advising on Scottish Forced Heirship Rules and Estate Administration matters (including obtaining Confirmation, i.e. Scottish Probate). Chris also advises Family Offices, the Trustees of a number of Private & Charitable Trusts and the Directors of Family Investment Companies.

He is regularly asked to lecture on these matters at universities and to fellow professionals.

Chris is an accredited member of the Society of Trust and Estate Practitioners (STEP), the leading worldwide professional body for practitioners in the fields of Trusts, Estates and related issues.

• UK-based and international high-net-worth and ultra-high-net-worth individuals and families

• Family Offices

• Trustees of Private & Charitable Trusts

• Directors of Family Investment Companies.

• Advised on multi-jurisdictional estate planning for a client with assets in the UK, France and The Bahamas, including trust creation, restructuring assets to preserve UK Business Property Relief, and designing a global succession plan with the input of other advisors.

• Acted on a major estate planning exercise for an individual with assets in the UK, Dubai and Cyprus, involving the creation of a multimillion-pound charitable foundation and cross-border succession structuring.

• Provided private wealth, succession and governance advice to a long-standing UHNW family with investments structured in two inter-related Family Investment Companies and multiple Trusts.

• Led the Scottish advisory relationship for a substantial Private Family Office representing around high-net-worth clients, providing full private client advisory support, including complex trust administration, succession planning, Wills, POAs, family charters and cross-departmental coordination.

• Advised a globally mobile UHNW individual with assets across the Middle East, Europe and the UK on estate planning, including domicile assessment, forced heirship implications, multi-jurisdictional Will structuring and international enforceability.

• Advised a family with assets of national significance on long-term succession strategy, governance documentation, trust administration and charitable structures.

• Partner at Thorntons Law LLP

• Co-founder of the Thorntons International Families Group.

• Qualified Solicitor and Notary Public (Scotland)

University of Dundee

LLB

2013

University of Dundee

Diploma in Legal Practice

2014

STEP

Diploma

2019

STEP Worldwide Excellence Award

STEP

2020

Private Wealth - complex estate planning for high-net-worth and ultra-high-net-worth individuals and families, often involving cross-border considerations.