Wiggin Osborne Fullerlove

Based in Cheltenham, this is a niche tax and private client practice with an international reputation.

The firm: The practice was set up in its present form in October 2003 through a demerger from the practice of Wiggin & Co, which was originally established in 1973.

Wiggin Osborne Fullerlove has six partners, all of whom have previously worked in leading London practices and are well known in their respective fields. Their expertise makes the firm a leader in taxation issues of all kinds affecting private clients both in the UK and offshore. The practice combines its first class legal knowledge with the highest levels of client care and an appreciation of practical considerations. It acts for numerous wealthy individuals and families with diverse financial interests as well as for a large number of trust companies, private banks, insurance companies, fund management houses and other institutions.

Members of the firm lecture and write articles about their individual areas of expertise.

Types of work undertaken: Wiggin Osborne Fullerlove provides expertise and experience in all aspects of tax management and the protection of privately-owned wealth. Its knowledge and practical skills extend not only to the UK but to many jurisdictions worldwide. Work includes income tax and capital taxation planning for high-net-worth individuals and their families, as well as other taxation issues for companies and other organisations and their shareholders and executives.

There is a strong international emphasis, with particular expertise in the establishment of UK and overseas trusts, various types of asset protection, sophisticated investment structuring and a variety of financial services. Tax efficient solutions devised and implemented by the firm include a wide range of structured investments making use of products such as cross-border life insurance and capital redemption policies, as well as annuity contracts, onshore and offshore collective investment vehicles and partnerships. Matters concerning trusts and hybrid entities are dealt with. The firm also gives advice concerning UK incorporated non-UK resident companies in the form of limited liability partnerships.

Media and entertainment services are provided. Company and commercial expertise includes advice for businesses on company structure, directors issues and incorporation as well as shareholder issues and financing. Advice on commercial contracts and other considerations is provided.

Wiggin Osborne Fullerlove expects to continue to grow steadily as a result of the high quality of its technical advice and its commitment to client service, while maintaining its niche focus on taxation issues and related areas.