Jonathon Goldstone

Associate

Jonathon is a private client lawyer, assisting high-net-worth and ultra-high-net-worth clients and their advisers with UK and cross border tax, trust, and estate planning, with a particular focus on international matters.

Jonathon’s work relates both to UK and international tax planning, as well as non-tax driven planning for succession and management of family wealth. This includes UK residence advice, assessing a client’s UK connections and advising them on how many days they can or must spend in the UK each year (depending on their objective). Jonathon also advises on double-tax treaties for international clients to mitigate their UK profile particularly for UK income tax, capital gains tax, and inheritance tax.

Jonathon has a particular focus on trusts and other wealth-holding structures (eg, usufructs, Anstalts, foundations and LLCs), advising both on the UK tax position of these structures and their settlors/beneficiaries, as well as the legal responsibilities and risk profiles of their trustees, protectors or directors. Such structures are often not set up with UK considerations in mind, so much of Jonathon’s advice centres on how a non-UK plan interacts with UK rules or may be improved to accommodate them. He also advises on the effective management and administration of trusts in the UK and elsewhere.

Individuals & Families

Jonathon provides advice to individuals and families on how to structure and manage their wealth, often in a cross-border context. US/UK matters are of particular interest, working to construct or improve estate and wealth-holding plans and structures for US clients with a UK connection.

Work experience

Assisting with the responses to an HMRC audit of a sizeable offshore trust with UK resident beneficiaries, for which c.£100 million of UK tax was at stake depending on how the Transfer of Assets Abroad regime applied.

Assisting an ultra-high-net-worth family from the Middle East with the change of trustee for a non-UK family trust, including the selection of the replacement trustee and managing the handover.

Advising US/UK clients on their centre of vital interests for double-tax treaty purposes.

Advising a Channel Islands trustee on their position during a relationship breakdown between the trust beneficiaries and trust protector.

Affiliations

Affiliate member of STEP.