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Farrer & Co | Claire Randall, Counsel

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  • Private Client Services

Claire advises UK and international clients on their estate and tax planning affairs. She is recognised for her ability to find practical solutions to complex issues involving UK taxation, including for individuals moving to or back to the UK, and UK resident individuals setting up or benefitting from offshore structures and investing in the UK. Claire also has experience in making tax disclosures and settlements with HMRC.

Claire delivers advice to a broad range of clients including individuals, trustees and family offices working as part of a team, where necessary. Claire's work regularly has an international element and her clients are based in many jurisdictions around the world. 

Claire’s particular expertise is in interpreting the UK’s very complex tax legislation and applying it to her clients’ circumstances, formulating simple and practical solutions. She is skilled at understanding her clients’ particular needs and concerns, which are often varied and wide-ranging, and clients appreciate her ability to break down complicated tax issues and explain them in an accessible way.

Her range of clients includes international individuals and families moving to the UK and seeking support to navigate the complexities of the local tax regime, and planning for efficient living here. She also advises clients on becoming UK resident, frequently liaising closely with the firm's immigration specialists so that both immigration and tax concerns are properly aligned and addressed, and any immigration requirements are achieved in a tax-efficient way. Claire has experience in the application of double taxation treaties to those moving to the UK, both foreign entities and individuals and entities resident in more than one country.

Claire’s expertise includes advising on how non-UK structures such as usufructs, foundations and LLCs will be taxed in the UK and how to mitigate this. She advises trustees on the application of the UK tax rules to non-UK trusts themselves, as well as UK-resident settlors and beneficiaries. She has particular knowledge of the tax considerations surrounding the acquisition and disposal of UK residential and commercial property. She advises on the new rules extending UK inheritance tax to shares in non-UK property holding companies and is often called on to advise on the application of the complex inheritance tax anti-avoidance legislation in this area.

Claire also assists clients with disclosures and tax investigations. She is skilled at analysing complex structures and presenting them to HMRC to achieve the right result, both in terms of past liabilities and for the future tax position.

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