Hannah Gardiner

Hannah advises across a range of private client matters.

Her expertise includes drafting simple wills, codicils, Life Interest Trust, Full Discretionary Trust, Business and Agricultural Property Relief ‘carve out’ wills; drafting and registering Lasting and Ordinary Powers of Attorney, and registering and revoking Enduring Powers of Attorney; supporting with estate administration (including probate applications, Deeds of Appropriation and Variation, and Capital Gains Tax calculations and returns); advising on lifetime Discretionary Trusts, Life Interest Trusts, and Bare Trusts, trust registration, and the appointment and retirement of Trustees; and advising on gifting and Inheritance Tax rules.

Examples of Hannah’s work include:

• Advising on trust ownership and beneficial interests in land.
• Helping to unravel a complex trust structure over land with option agreements.
• Advising clients on the recent changes to Business Property Relief, and potential implications for their wills and Inheritance Tax exposure.
• Supporting with estate management, including drafting probate applications and Deeds of Variation.
• Drafting provisions related to EU succession relief rules for foreign residents.
• Advising on Lasting Powers of Attorney and Ordinary Powers of Attorney.
• Assisting with trusts, including Deeds of Appointment of Funds, and appointment and retirement of trustees.
• Advising on Inheritance Tax liability, gifting, and changes to Business and Agricultural Property Reliefs, and Alternative Investment Market (AIM) relief.