Andrew Reay specialises in complex and high value succession matters. He advises individuals, corporate trustees and charities in their capacity as either Personal Representatives or beneficiaries of an Estate. In particular, he has significant experience dealing with Estates involving complex, multi-jurisdictional or contentious elements.
He assists both UK and non-UK Executors and Administrators with their eligibility to seek representation to a deceased person’s assets in England and Wales and all posthumous tax compliance issues.
He frequently works with teams of overseas lawyers in matters of international estate administration, advising where applicable on the conflict of laws and double taxation treaties. He advises on the validity of overseas Wills.
In addition to the non-contentious aspects of succession law, Andrew advises in relation to post-death disputes including those arising on intestacy and claims brought pursuant to the Inheritance (Provision for Family and Dependants) Act 1975.
Andrew has given talks on the Residence Nil Rate Band and Inheritance Tax, generally. He has recently written for the Society of Trusts and Estates Practitioners’ Journal on the ancient Roman doctrine of donatio mortis causa and its relevance in English law today.
He is a French speaker and enjoys working with clients who have French assets or connections. He is very familiar with French succession procedure and its interaction with the probate process in England and Wales.
- Contentious Probate
- Estate administration
- Inheritance Tax
- The administration of the Estate of a high net worth French domiciliary, who died intestate with assets all around the world. Made a successful application to the Court for a discretionary Grant of Representation. Co-ordinated a team of overseas lawyers in multiple jurisdictions.
- Successfully claimed the application of an esoteric mechanism of the Italian Double Tax Treaty, which resulted in no Inheritance Tax being payable in the UK.
- Acted for various charitable beneficiaries as a ‘watching brief,’ reviewing work undertaken by potentially negligent Executors in the administration of Estates.
- Acted in the co-ordination of professional advisors and local counsel in relation to the Estate of an UHNW non-domiciled businessman.
Prior to joining Harbottle & Lewis in January 2020, Andrew worked in the Private Client & Tax team at Withers LLP where he specialised in international estate administration and advising on the technical aspects of inheritance disputes.