Elizabeth Nicholas

Practice Areas

Elizabeth advises clients on UK tax and estate planning, including on the use of trusts and other wealth planning vehicles. She is particularly well-known for the cross-border dimension to her work. She has substantial experience in the taxation of UK resident non-domiciled individuals, cross-border structures used for wealth protection and tax planning purposes, planning for individuals moving or returning to the UK from abroad, the acquisition of property or other assets in the UK, remittance basis planning, UK residence and domicile rules, the preparation of complex domicile statements and UK anti-avoidance provisions affecting corporate and trust structures, including the transfer of assets abroad provisions. Elizabeth is a member of the firm’s tax disputes team. She is part of the internal team responsible for maintaining and creating precedents. She writes articles on topical matters and was a lead contributor for the firm’s client magazine, Context.