Emma McWhirter

Emma specialises in tax and succession planning in our private client department and works in the high net worth and family office team.

Emma has expertise in landed estates and advising on the availability of agricultural property relief (APR) and business property relief (BPR), particularly in relation to hybrid businesses where a mix of activities are carried out. For example, a working farm which may include holiday lets and/or income from a windfarm.

Emma also has a focus on arrangements for items (chattels) of high value which includes liaising with HMRC on the conditional exemption from inheritance tax, loan arrangements with galleries and museums and obtaining export licences with Arts Council England.

Of note, Emma successfully secured a waiver of customs duty and VAT for the importation of a valuable artwork where the standard conditions for relief could not be met due to the particularly unusual and unique circumstances.

Finally, Emma also works as part of our foreign estates team and advises on estates with an international element.

Emma is a member of the Society of Trust and Estate Practitioners (STEP) which is an international professional body for advisers who specialise in inheritance and succession planning. Emma received a distinction for her completion of the STEP diploma.

Outside of work, Emma is currently learning the drums and how to throw pottery on a wheel. The aim is to make at least one half decent mug – though we are still waiting to see it!