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James Lewis, Senior Associate at Penningtons Manches
Areas of expertise: Private client and tax, Private wealth

Profile

James is a senior associate in the private client team and qualified in 2002. He joined Penningtons Manches in 2017 having spent a number of years working for two other leading City law firms.

He provides clients with a broad range of private client advice, including the preparation of wills and estate planning, and often acts for high net worth individuals, taking into account the needs of family business succession planning, wealth protection for future generations and the tax efficient distribution of estates. James regularly assists personal representatives with the administration of probates, including the use of post death restructuring to mitigate potential taxes.  He also advises on the preparation of lifetime trusts to preserve family wealth and the consequential tax implications, lasting powers of attorney and living wills and how best to meet the needs of more vulnerable family members.

James is a member of STEP, the world’s leading organisation for private wealth professionals, and the STEP cross-border estates group. He has completed further STEP qualifications in the provision of UK tax advice for non-UK clients and cross-border estate planning. James is also a member of the Law Society’s Private Client Section.

Recent work highlights

  • Negotiating with HMRC to secure inheritance tax relief for substantial lifetime gifts made by a deceased person.
  • Advising on the provision of lifetime estate planning, including drafting wills for high net worth clients and coordinating the completion of wills in overseas jurisdictions.
  • Advising the executors of estates where the deceased is UK domiciled or non-UK domiciled and managing the administration of estates in multiple jurisdictions.
  • Assisting the trustees of a trust in disclaiming a deceased beneficiary’s interest prior to receiving a benefit, thereby saving a sizeable immediate inheritance tax liability on the trust assets.

Penningtons Manches LLP

Penningtons Manches LLP is a limited liability partnership registered in England and Wales with registered number OC311575 and is authorised and regulated by the Solicitors Regulation Authority. San Francisco is an associated office.

Penningtons Manches LLP