Emma Loveday

Partner

Emma’s practice involves all elements of private client work. She advises both UK and non-UK domiciled clients on tax matters generally and has extensive experience in advising trustees and beneficiaries on all trust matters, both UK and offshore, and related issues. Emma deals with wills, succession, trust formation and tax planning associated with probate and will trusts. Emma also advises in relation to UK tax planning and mitigation for individuals and trustees. She has considerable experience of coordinating international tax planning and structuring inward investment for individuals and trustees. She also advises US individuals and beneficiaries on their UK tax affairs, dealing with UK wills and setting up trusts, working in co-ordination with US advisers. She also advises on charity law.

Contributed to

3

Statutory residence test—split year treatment

Practice notes

This Practice Note covers the rules applicable where a person arrives in or leaves the UK part way through a tax year (a split year) under the UK's new statutory residence test (SRT) which has applied since 6 April 2013 to determine if individuals are UK tax resident. This Practice Note is produced in partnership with Lisa Spearman of Mercer & Hole and Emma Loveday of Wedlake Bell LLP.

Private Client

Statutory residence test—working full-time or sufficient hours

Practice notes

This Practice Note, produced in partnership with Lisa Spearman of Mercer & Hole, and Emma Loveday of Wedlake Bell LLP, explains the meaning of working full-time or sufficient hours for the purposes of applying various elements of the statutory residence test (SRT) for determining an individual’s UK tax status.

Private Client

The statutory residence test—overseas workday relief

Practice notes

This Practice Note explains the way in which tax relief, known as overseas workday relief (OWR), is given for certain unremitted earnings of resident but non-domiciled employees where the employment is carried on outside the UK. This Practice Note is produced in partnership with Lisa Spearman of Mercer & Hole and Emma Loveday of Wedlake Bell LLP.

Private Client