About

Henry is an Associate in our Tax and Estate Planning team. He joined the firm as a trainee in 2022 and qualified in 2024. Henry advises high-net-worth individuals, family offices and trustees on a range of taxation and succession planning issues, both domestically and internationally.

Henry has experience advising in relation to personal taxation, trust taxation, capacity, lasting powers of attorney, applications to the Court of Protection, contentious probate and contentious tax.

Henry studied Politics at The University of Edinburgh graduating in 2019.

Contact Henry

Henry 's work highlights

Advising a client on his ability to abandon his UK domicile and his potential status as a ‘Long term Resident’

We advised an extremely wealthy client on his ability to abandon his UK domicile of choice and his status as a ‘Long Term Resident’ after 6 April 2025.  This advice formed part of the work we were doing more broadly in relation to an enquiry HMRC had opened on a previous tax return.  We were able, at very short notice, to produce a practical and legally sound note of advice containing the steps he could take to abandon his UK domicile of choice.  As part of this advice, we had to consider potential implications for a valuable overseas trust which our client had previously settled.

Advising a client on the feasibility of adopting an Anson position in relation to Limited Liability Corporations when filing a UK tax return

In light of HMRC’s publication of their revised thinking regarding UK taxation of American LLC profits, we advised our client on the strength of HMRC’s position and, accordingly, his ability to take an Anson position in his UK tax filing.  This was a significant undertaking given the number of LLCs the client had with each needing its own analysis.  Ultimately, we gave our client, and his accountants, the ability to file the UK tax return with the comfort of a legal opinion to rely on.

Advising a client who wanted to obtain split year tax treatment on coming to the UK

Our client had been careful not to obtain UK tax residency, however, decided he wanted to come to live in the UK permanently.  We advised our client on the rules of UK split year tax treatment and how he could obtain this treatment when he arrived in the UK.  We also advised him on whether he would be treated under the new Foreign Income and Gains regime.  Our advice gave our client the comfort of being able to come to the UK and claim the split year treatment that he was entitled to.

Advising on the gifting / disposal of a significant country house

We advised a client who wanted to implement estate planning actions prior to the budget of October 2024.  As part of that planning, they wanted to gift their home, and some but not all of the contents, to their child.  We advised them on the capital gains tax and inheritance tax implications of doing so and also prepared the necessary documentation for implementation.  The planning was implemented ahead of the budget leading to a significant capital gains tax saving.

Advising on the UK inheritance tax position of American Individual Retirement Accounts (IRAs)

We advised the client on the exposure to inheritance tax of both his traditional IRA and Roth IRA.  To do so required careful consideration of his domicile, the general principles of a general power of appointment, Qualifying Non-UK Pension schemes and changes to pensions announced by the government in the October 2024 budget.  Our advice gave the client clarity and enabled him to make well informed decisions about structuring his estate planning.

Spotlight

Publications

Henry 's colleagues

Henry  Lopes

Qualification 2024

Specialising in...

About

Henry is an Associate in our Tax and Estate Planning team. He joined the firm as a trainee in 2022 and qualified in 2024. Henry advises high-net-worth individuals, family offices and trustees on a range of taxation and succession planning issues, both domestically and internationally.

Henry has experience advising in relation to personal taxation, trust taxation, capacity, lasting powers of attorney, applications to the Court of Protection, contentious probate and contentious tax.

Henry studied Politics at The University of Edinburgh graduating in 2019.

work highlights

Advising a client on his ability to abandon his UK domicile and his potential status as a ‘Long term Resident’

We advised an extremely wealthy client on his ability to abandon his UK domicile of choice and his status as a ‘Long Term Resident’ after 6 April 2025.  This advice formed part of the work we were doing more broadly in relation to an enquiry HMRC had opened on a previous tax return.  We were able, at very short notice, to produce a practical and legally sound note of advice containing the steps he could take to abandon his UK domicile of choice.  As part of this advice, we had to consider potential implications for a valuable overseas trust which our client had previously settled.

Advising a client on the feasibility of adopting an Anson position in relation to Limited Liability Corporations when filing a UK tax return

In light of HMRC’s publication of their revised thinking regarding UK taxation of American LLC profits, we advised our client on the strength of HMRC’s position and, accordingly, his ability to take an Anson position in his UK tax filing.  This was a significant undertaking given the number of LLCs the client had with each needing its own analysis.  Ultimately, we gave our client, and his accountants, the ability to file the UK tax return with the comfort of a legal opinion to rely on.

Advising a client who wanted to obtain split year tax treatment on coming to the UK

Our client had been careful not to obtain UK tax residency, however, decided he wanted to come to live in the UK permanently.  We advised our client on the rules of UK split year tax treatment and how he could obtain this treatment when he arrived in the UK.  We also advised him on whether he would be treated under the new Foreign Income and Gains regime.  Our advice gave our client the comfort of being able to come to the UK and claim the split year treatment that he was entitled to.

Advising on the gifting / disposal of a significant country house

We advised a client who wanted to implement estate planning actions prior to the budget of October 2024.  As part of that planning, they wanted to gift their home, and some but not all of the contents, to their child.  We advised them on the capital gains tax and inheritance tax implications of doing so and also prepared the necessary documentation for implementation.  The planning was implemented ahead of the budget leading to a significant capital gains tax saving.

Advising on the UK inheritance tax position of American Individual Retirement Accounts (IRAs)

We advised the client on the exposure to inheritance tax of both his traditional IRA and Roth IRA.  To do so required careful consideration of his domicile, the general principles of a general power of appointment, Qualifying Non-UK Pension schemes and changes to pensions announced by the government in the October 2024 budget.  Our advice gave the client clarity and enabled him to make well informed decisions about structuring his estate planning.

Spotlight

Insights, News & Events

You are contacting Henry Lopes, Associate.

    Scroll up

    Subscribe

    Please add your details and your areas of interest below

    Specialist sectors:

    Legal services:

    Other information:

    Jurisdictions of interest to you (other than UK):



    Article contributor

    Message us on WhatsApp (calling not available)

    Please note that Collyer Bristow provides this service during office hours for general information and enquiries only and that no legal or other professional advice will be provided over the WhatsApp platform. Please also note that if you choose to use this platform your personal data is likely to be processed outside the UK and EEA, including in the US. Appropriate legal or other professional opinion should be taken before taking or omitting to take any action in respect of any specific problem. Collyer Bristow LLP accepts no liability for any loss or damage which may arise from reliance on information provided. All information will be deleted immediately upon completion of a conversation.

    I accept Close

    Close
    Scroll up
    ExpandNeed some help?Toggle

    < Back to menu

    I have an issue and need your help

    Scroll to see our A-Z list of expertise

    Contact Henry

    Need some more information? Make an enquiry below



      Business Close
      Private Wealth Close
      Hot Topics Close