I have spent much of my working life at the seam between two legal traditions, and I know of few instruments that sit on that seam as uneasily as the trust. To a common law adviser it is the most
Del Canto Chambers Blogs
Latest from Del Canto Chambers
Malaysia, taken seriously: tax, treaty and residence for the International Private Client
Malaysia rewards a second look from internationally mobile clients. A territorial tax system, no estate or general capital gains tax, a foreign-income exemption now extended to 2036, a mature double tax treaty with the United Kingdom, four residence routes and
Anglo-Saxon trusts in Spain: the problem of selective transparency
I have spent much of my working life at the seam between two legal traditions, and I know of few instruments that sit on that seam as uneasily as the trust. To a common law adviser it is the most
The Ethics of Sparkle: Why Your Natural Diamond Isn’t a Hollywood Villain
Against the fashion for writing off mined stones, we make the case for the natural diamond — properly verified — as a defensible asset that supports workers and economies in the countries producing them. The point isn’t to wave ethics
The UAE Looks Forward. So Must the International Private Client
In a recent Financial Times op-ed, Yousef Al Otaiba, UAE Ambassador to the United States, set out why his country has walked away from OPEC after nearly sixty years — confident, unapologetic, sin complejos. For HNWIs and family offices,
The Theatre of the Law: Should You Really Dress Like You’re Innocent?
In the High Court in London, or the Audiencia Nacional in Madrid, there is a dress code. It is unspoken, yet strictly enforced by the collective gaze of the bench, the bar, and the public gallery. Most advisers
Welcome to The International Private Client
Your life crosses borders. A home in London, another in Andalusia, children settled in the Gulf, a business with operations in three countries, a will that works under English law but not in Spain. You are bouncing between advisers who
Colombian Emeralds: From Emotion to Allocation to Compliance — A Cross-Border Guide for International Private Clients
For centuries Colombian emeralds have symbolised status and beauty, adorning the crowns of royalty and the collections of the world’s most discerning connoisseurs. In recent years that perception has shifted. Beyond their aesthetic allure, fine Colombian emeralds are now recognised
Why private wealth is the next tax frontier
The era of taxing companies is giving way to the era of taxing wealth. That is the central argument of my latest article, “Why Private Wealth is the Next Tax Frontier”, published this month in Taxation — the LexisNexis/Tolley title
The problem with taxing the rich
The Financial Times interviewed me for its piece on how democracies should tax the super rich without driving them out. My contribution ran with my position unchanged from what I set out earlier this year in the Tax Journal in