Robert Payne

Robert has over twenty years’ experience of advising on personal income tax, capital gains tax and inheritance tax.

He helps clients who are planning to move to or leave the UK on their tax position and how it might be optimised.  This includes advising on the UK’s residence test, the foreign income and gains regime for new arrivers to the UK and the inheritance tax regime that applies to long-term UK residents.

He assists non-UK-based clients who invest in the UK with the tax issues involved and how these may be efficiently managed.

He worked in-house for a trust company in Zurich and has a particular interest in advising trustees of trusts with UK connections on the related tax issues, including those that arise when the settlor has UK connections or distributions are made to beneficiaries with UK links.  This includes advising on related tax compliance regimes, including the UK Trust Register.

He also has extensive experience of advising on the taxation of family investment companies and family limited partnerships.

He is a member of the Association of Taxation Technicians.