Moderator:

Emily Deane TEP, STEP Technical Counsel

Emily is Technical Counsel at STEP. She has practised as a private client and trust in the UK, Bermuda and the Cayman Islands specialising in all aspects of the private client industry including wills, property, tax planning, estate administration, onshore and offshore trusts and litigation. She joined STEP in 2016 as Technical Counsel in the policy team informing public policy in relation to trust and estate related issues.

Speakers:

Charlotte Black, Law Commission Property, Family and Trusts lawyer

Charlotte is a lawyer in the Property, Family and Trusts team at the Law Commission. Charlotte is also a barrister at Wilberforce Chambers, and has practised for over 10 years in property and related chancery litigation.

Spencer Clarke, Law Commission Property, Family and Trusts lawyer

Spencer is a lawyer in the Property, Family and Trusts team at the Law Commission, where he has worked on projects in family law, wills and surrogacy. Before joining the Commission in 2013 Spencer worked as a family law solicitor for 8 years.

Professor Nick Hopkins, Law Commissioner for and Wales for Property, Family and Trust law

Nick Hopkins is Law Commissioner for England and Wales for Property, Family and Trust law. Prior to appointment as Commissioner in 2015 he was an academic for over 20 years and he holds a Chair in law at Reading University. Amongst other projects, Nick is the Commission’s lead for its work on residential leasehold and commonhold and Making a Will. He will lead the Commission’s work on modernising trust law. Nick is an honorary / academic member of the Property Bar Association and Property Litigation Association and an honorary bencher of .

Matthew Jolley, Law Commission Head of Legal and Head of the Property, Family and Trusts team

Matthew is Head of Legal and Head of the Property, Family and Trusts team at the Law Commission. He was involved in previous Commission projects on trustee exemption clauses and capital and income in trusts, and prior to joining the Commission was a trust lawyer at .

Samantha Morgan TEP, RMW Law LLP

Samantha is a partner with John Riches of a niche practice set up to look after family offices and wealthy families. Samantha is also a consultant in the private client and tax team at Withers LLP.

She works with a number of international family offices, advising on all aspects of UK tax, reporting and fiduciary issues and co-ordinating foreign tax and other advice for the family office and family members.

Samantha has worked with STEP in relation to the following matters:

 Given STEP sponsored webinars and seminars on the Common Reporting Standard, DAC 6, Mandatory Disclosure Rules and the corporate offence of failure to prevent the criminal facilitation of tax evasion pursuant to Part 3 of the Criminal Finances Act 2017.  Co-chaired (with John Riches) the RBA Drafting Group in working on the FATF Guidance for Trust and Corporate Service Providers.  She was part of the STEP team working directly with the OECD and interested parties in discussing the implementation of the Common Reporting Standard and draft guidance, including attending meetings with OECD and HMRC and preparing draft guidance on behalf of STEP  She worked on the STEP response to: o the Mandatory Disclosure Rules; o the consultation document on preventing abuse of residence by investment schemes to circumvent the CRS; o HMRC’s consultation on trusts; o HMRC’s consultation document on DAC6; o HMRC’s consultation on trust registers and the implantation of AMLD5

John Riches TEP, RMW Law LLP

John works with prominent international family offices on a cross-border basis and deals with structuring for UK residents and resident non-domiciled families. He creates structures for active entrepreneurs to hold business interests and frequently advises on issues relating to the interaction of family and business governance. John is frequently listed in many publications as a leading private client adviser to international families. John has a deep interest in tax and regulatory policy and enters into regular dialogue with national and supranational bodies to represent the profession on these matters. John has received numerous accolades from his peers over many years, including ‘Trusted Adviser of the Year’ at the STEP Private Client awards in 2011 and most recently the Spears Tax and Trust Lawyer of the Year Award 2017. He is regularly ranked in the top tier of private client lawyers globally in international directories, including Chambers Global, and is widely regarded by his peers.

Professional Memberships – Public Policy Work John is actively engaged in the wider profession. His involvement has been as follows: 1. Society of Trust and Estate Practitioners – STEP John has had a variety of senior posts within STEP including: the Chair of the UK Technical Committee; Deputy Chairman; and, in recent years, co-Chair of STEP’s Public Policy Committee. As Chair of the Public Policy Committee, John has been responsible for liaising with national and supra- national bodies on matters of tax policy affecting wealthy families and has been consulted OECD in respect of its initiative for High Net Worth Individuals; he also attended a number of sessions of the FATF Consultative Forum where FATF seeks views from the private sector on its proposals and guidance to member states. He co-authored the STEP practice note on CRS and Trusts and attended the OECD’s Global Tax Forum 10th anniversary conference to speak on behalf of the private client community. 2. International Academy of Trust and Estate Lawyers (IATEL)

John became an IAETL academician by invitation in 2007 and was elected as a Vice-President for in May 2014. 3. American College of Trust and Estate Council (ACTEC)

In 2011, John was invited to become an International Fellow of ACTEC (the leading US professional body for private client lawyers) in recognition of his significant cross-border practice.