Marina Emmanouel

Marina qualified as an English solicitor in 2019. Her clients typically include:

1. High net worth individuals who have assets overseas
2. UK and foreign lawyers
3. Charities 

Marina provides individuals who own overseas assets estate planning advice, including the drafting of Wills and Trusts. This includes advice in relation to the succession of their estate - how their assets will devolve on death and how they will be taxed. She also provides advice on matrimonial property regimes, forced heirship regimes and the European Succession Regulation (Brussels VI). 

Marina advises clients on lifetime tax planning. Marina’s clients include UK and non-UK nationals as well as those long-term UK resident and non-long-term UK resident. Marina provides advice on UK inheritance tax, capital gains tax and income tax.

Marina also assists with the administration of estates in the UK, which includes calculating the inheritance tax due and ensuring that applications for relevant reliefs are made. Marina is experienced at submitting complicated probate registry applications which also require affidavits of foreign law.

Marina deals with foreign administration of estates. As a dual qualified English/Cypriot lawyer she has great expertise in Greek and Cypriot estate administration. This work includes - 

1. Project managing the UK and overseas successions so that her clients only need a single point of contact for all jurisdictions.
2. Assessing which laws apply to which assets.
3. Working with her preferred foreign legal firms to analyse what work needs to be completed in each jurisdiction.
4. Calculating UK tax and submitting UK tax returns where appropriate.
5. Applying for a UK grant of probate (to cover the UK assets).
6. Instructing and liaising with her preferred foreign lawyers, to calculate tax liability, file foreign tax returns and settle overseas tax liabilities.
7. Co-ordinating and assisting with the signing of foreign succession documentation, to facilitate obtaining the foreign equivalent of a grant of probate.
8. Co-ordinating UK and overseas taxes to mitigate the consequences of double taxation, by applying, if necessary double taxation conventions.
9. Providing HMRC with a robust analysis of the deceased’s domicile for inheritance tax purposes (this is still required for those who died before 6^th April 2025).
10. Ensuring UK and overseas assets are distributed to the correct beneficiaries under the UK and overseas laws.
11. Advising upon and preparing deeds of variation, for the purposes of post death tax planning from a UK and international perspective.

Drafting Lifetime Trusts and dealing with the implementation of Trust administration procedures. 

Drafting Lasting Powers of Attorney and arranging for registration. 

Marina is part of the Charity Legacy Team and acts for some of the largest charities in the UK with regards to international legacies which they may receive.  

Marina studied Business Management at Queen Mary University London (2:1). She also obtained an LLB at the University of Law, having taken the Graduate Diploma in Law (commendation). 

Marina loves baking, travelling and going to the cinema.