Emma Haley

Boodle Hatfield LLP

Emma Haley, TEP, is a senior associate at Boodle Hatfield with many years experience in dealing with all aspects of wills, capital taxation and succession planning as well as UK and offshore trusts. Emma currently heads up the technical know-how team for the Private Client & Tax department and is responsible for in-house training, knowledge management and precedents. Boodle Hatfield is a leading private client law firm, renowned for providing first-class and practical legal advice to wealthy clients around the world. Boodle Hatfield advises on all issues affecting private clients from succession and estate planning to resolving trust and estate disputes, or advising on family breakdown.

Contributed to

6

IHT and lifetime planning

Practice notes

This Practice Note, written by Emma Haley of Boodle Hatfield, considers ways in which to organise a person’s assets during their lifetime in such a way so as to minimise future inheritance tax (IHT), with particular focus on reducing the value of the estate owned on death.

Private Client

IHT—normal expenditure out of income exemption

Practice notes

This Practice Note, written by Emma Haley of Boodle Hatfield, summarises the normal expenditure out of income (NEOI) exemption from inheritance tax (IHT) for lifetime gifts including the qualifying conditions to obtain the exemption and reporting requirements. It also highlights the benefits of this exemption and a potential trap that clients should avoid.

Private Client

IHT—woodlands relief

Practice notes

This Practice Note, written by Emma Haley of Boodle Hatfield LLP, provides an outline of woodlands relief and the conditions for the relief to apply. It also considers a number of issues in relation to lifetime estate planning.

Private Client

Pilot trusts—IHT

Practice notes

This Practice Note, written by Emma Haley of Boodle Hatfield, considers the use of pilot trusts in practice following Finance (No 2) Act 2015, including their use as an inheritance tax (IHT) planning technique, to receive pension death benefits and also in Will planning.

Private Client

Tax implications of asset transfers between spouses and civil partners

Practice notes

This Practice Note, written by Emma Haley of Boodle Hatfield LLP, discusses the exemption available on asset transfers between spouses and civil partners in relation to each of inheritance tax (IHT), capital gains tax (CGT) and income tax.

Private Client

UK taxation of offshore trusts—income tax and capital gains tax

Practice notes

This Practice Note written by Jenny Wilson-Smith and Emma Haley of Boodle Hatfield considers the UK income tax and capital gains tax charges that apply to the trustees, settlors and beneficiaries, including life tenants, of offshore trusts. Both discretionary trusts and interest in possession trusts are covered. The concept of ‘protected settlements’ which applies from 6 April 2017, is also discussed.

Private Client