Mark Summers

Practice Areas

Mark advises global wealthy families, their businesses and wealth holding structures, and the institutions that service them. He is most noted advising families resident or investing in multiple highly taxed and regulated jurisdictions such as the US, UK or EU where they are affected by complex multi-jurisdictional tax and legal issues.

Mark also advises on matters of UK taxation, particularly where there are cross border elements of relocation or wealth structuring.

Mark is admitted to practise in England and Wales and as a foreign lawyer to the EU list of the supervisory commission of lawyers for the canton of Zurich and the Swiss Federation. Mark is a member of the IBA and IFA. He is the vice-chair of the STEP Public Policy Committee and a member of the European advisory board to the Institute for Family Governance. He is a Swiss and UK citizen and resides with his family in the canton of Zug.

Experience

Advised and large and widely invested Italian-Swiss trust on regularisation where both the trustees and beneficiaries had unwittingly drifted into tax, reporting and regulatory non-compliance in multiple jurisdictions due to complexity of the cross-border rules to which they were subject.

Advised the trustees of a multi-billion dollar complex Caribbean trust structure on complex matters of cross-border taxation, trust law, family governance and financial services regulation arising from the family members’, family office’s and trust investments’ connections to multiple jurisdictions including the US, Germany and the UK.

Advised several UHNW UK resident business owners and investors on personal relocation options and restructuring of business and wealth holding structures as a result of the abolition of the remittance basis tax regime for “non-doms.”

Advised a Latin American global brand business owning family with family members resident in the UK and Spain on cross-border tax regularisation and compliant global wealth restructuring through Swiss and Luxembourg vehicles.

Awards