Budget 2016 Estate Duty and IHT: Change to a rare conditional IHT and CGT exemption
Daniel is based at the firm’s St Albans office and has extensive experience in all aspects of the administration of trusts. In particular, Daniel has specialised in UK resident trusts, although he has also been involved with trusts resident offshore, charitable trusts and the administration of estates. Additionally, Daniel advises on the tax and other considerations involved in creating new trusts or winding-up existing trusts and appointing out funds to the beneficiaries. A secondment to the firm’s Personal Tax department has enabled Daniel to provide a rounded approach to the practical advice he provides to clients.
Having joined Mercer & Hole in 2006, Daniel passed the Association of Tax Technician (ATT) Exams in 2008 and gained the Chartered Tax Adviser (CTA) qualification in 2010. Recently he completed the Society of Trust and Estate Practitioners (STEP) Qualification. Daniel was promoted to Director of Trustees in 2014.
In his spare time, Daniel is keen on a variety of different sports and also competes in chess tournaments in the UK and abroad.