ESTATE PLANNING
Harney, Patrick FORSTERS LLP TEL: +44 207 863 8588 FAX: +44 207 863 8444
patrick.harney@forsters.co.uk www.forsters.co.co.uk
Harris, Mark RAWLINSON & HUNTER TEL: +44 207 842 2000 FAX: +44 207 842 2080
mark.harris@rawlinson-hunter.com www.rawlinson-hunter.com
Hay, Richard J STIKEMAN ELLIOTT
(LONDON) LLP TEL: +44 207 367 0150 FAX: +44 207 367 0160
rhay@stikeman.com www.stikeman.com Hunston, Paul
WIGGIN OSBORNE FULLERLOVE TEL: +44 1242 710200
paul.hunston@
woflaw.com www.woflaw.com
Jacob, Nicholas LAWRENCE GRAHAM LLP TEL: +44 7740 046852 FAX: +44 207 173 8409
nick.jacob@lg-legal.com www.lg-legal.com
Jennings, Mrs Frances Jane RAWLINSON & HUNTER TEL: +44 207 842 2000 FAX: +44 207 842 2080
frances.jennings@rawlinson-
hunter.com www.rawlinson-hunter.com
Lee-Smith, RobinM
SUMMIT TRUST COMPANY LTD TEL: +44 203 178 7286 FAX: +44 203 178 7287
rmls@summittrustgroup.com www.summittrustgroup.com
Lyons, Timothy TAX CHAMBERS TEL: +44 207 832 1111 FAX: +44 207 242 7803
timothy.lyons@
39essex.com www.4-5.co.uk
Melamet, Geoff HMSA LTD TEL: +44 207 724 9434 FAX: +44 207 724 9097
gmelamet@hmsa-group.com www.hmsa-group.com
Nkontchou,MsAdebimpe BIMPE NKONTCHOU TEL: +44 203 761 9888
bimpe@w8advisory.com O’Connell, Charles F.
TAYLOR, GANSON & PERRIN LLP TEL: +1 617 951 2777 FAX: +1 617 951 0989
coconnell@taylorganson.com www.taylorganson.com
090
The ITPA Green Book 2017
www.itpa.org
Ousley,MsSally
RAWLINSON & HUNTER TEL: +44 207 842 2000 FAX: +44 207 842 2080
sally.ousley@rawlinson-hunter.com www.rawlinson-hunter.com Pallister, Stephen
WIGGIN OSBORNE FULLERLOVE TEL: +44 1242 710200 FAX: +44 1242 710201
stephen.pallister@
woflaw.com www.woflaw.com
Penney, Andrew ROTHSCHILD TRUST
CORPORATION LTD TEL: +44 207 280 5969 FAX: +44 207 280 1514
andrew.penney@
rothschild.com www.rothschild.com
Puoti, Mrs Beatrice BURGES SALMON LLP TEL: +44 117 902 2765 FAX: +44 117 378 6146
beatrice.puoti@burges-salmon.com www.burges-salmon.com
Quarmby, James STEPHENSON HARWOOD LLP TEL: +44 207 809 2364 FAX: +44 207 003 8664
james.quarmby@shlegal.com www.shlegal.com
Reymond, Robert STIKEMAN ELLIOT
(LONDON) LLP TEL: +44 207 367 0184 FAX: +44 207 367 0160
rreymond@stikeman.com www.stikeman.com
Simpson, Geoffrey VICENA INTERNATIONAL LTD TEL: +44 1689 898222 FAX: +44 1689 898333
g.simpson.consultant@
vicena.co.uk www.vicena.co.uk Sive,MsZoe
KINGSLEY NAPLEY LLP TEL: +44 207 814 1200 FAX: +44 207 490 2288
zsive@kingsleynapley.co.uk www.kingsleynapley.co.uk
Soul, Michael J. J. MICHAEL SOUL & ASSOCIATES TEL: +34 95 290 03 23 FAX: +34 95 286 42 61
mjs@spanishlawyers.eu.com www.spanishlawyers.co.uk
Stibbard, Paul ROTHSCHILD TRUST TEL: +44 207 280 5798 FAX: +44 207 280 1514
paul.stibbard@
rothschild.com www.rothschild.com
van Tuyll, Frederik
TMF GROUP TEL: +44 7919 290336 FAX: +44 207 832 4901
frederik.van.tuyll@
tmf-group.com www.tmf-group.com
Venables, Robert TAX CHAMBERS
(LINCOLN’S INN) TEL: +44 207 242 2744 FAX: +44 207 831 8095
taxchambers@15oldsquare.co.uk www.taxchambers.co.uk
Vos, Robin MACFARLANES LLP TEL: +44 207 849 2393 FAX: +44 207 831 9607
robin.vos@macfarlanes.com www.macfarlanes.com
Walls, John WEALTHMASTERS FINANCIAL
MANAGEMENT LTD TEL: +44 845 88 00 787
john@wealthmasters.co.uk www.wealthmasters.co.uk
Watts-Joyce, Richard GLOBAL TAX NETWORK LTD TEL: +44 207 100 2126 FAX: +44 1483 437531
rwattsjoyce@globaltaxnetwork.co.uk www.gtn.uk
UNITED STATES OF AMERICA Barg, StanleyA
KOZUSKO HARRIS DUNCAN TEL: +1 212 405 4754 FAX: +1 212 937 3114
sbarg@kozlaw.com www.kozlaw.com
Blum, William L SOLOMON BLUM HEYMANN LLP TEL: +1 212 267 7600 FAX: +1 212 267 2030
wblum@solblum.com www.solblum.com
Brockway, James WITHERS BERGMAN LLP TEL: +1 203 789 1320 FAX: +1 203 785 8127
james.brockway@
withersworldwide.com www.withersworldwide.com
Bruce, CharlesM
BONNARD LAWSON TEL: +41 21 348 1188 FAX: +41 21 348 1189
cmb@ilf.ch www.ilf.ch
Carmichael, Giles CARMICHAEL LAW P. C. TEL: +1 646 453 7164 FAX: +1 646 453 7165
gcarmichael@carmichaelpc.com www.carmichaelpc.com
Davis, William P
DAVIS LAW & ASSOCIATES PC TEL: +1 469 375 4553 FAX: +1 469 533 1945
wdavis@davislegal.com www.davislegal.com Erhart, John J
FREDRIKSON & BYRON, P.A. TEL: +1 612 492 7035 FAX: +1 612 492 7077
jerhart@fredlaw.com www.fredlaw.com
Field, JosephA WITHERS LLP TEL: +1 212 848 9838 FAX: +1 212 824 4238
joe.field@
withersworldwide.com www.withersworldwide.com
Langa,MsMelissa BOVE & LANGA PC TEL: +1 617 720 6040 FAX: +1 617 720 1919
langa@bovelanga.com www.bovelanga.com
Leckie, Gavin F TEL: +1 914 539 0270 FAX: +1 914 738 0414
gfleckie@aol.com
McDonough, James F
SCARINCI HOLLENBECK LLC TEL: +1 732 568 8360 FAX: +1 732 568 8364
jmcdonough@scarincihollenbeck. com
www.scarincihollenbeck.com
Ranadive, Rahul P GLOBAL TAX AND ESTATE
COUNSEL LLP TEL: +1 305 913 7128
rranadive@gtecllp.com www.gtecllp.com
Rinaldi II, Michael Joseph MICHAEL RINALDI & CO LLP TEL: +1 202 363 8500 FAX: +1 202 363 8801
mjr@rinaldicpa.com www.rinaldicpa.com
Southwell, DavidW. CREATIVE ASSET PROTECTION
STRATEGIES INC TEL: +1 305 822 8161 FAX: +1 305 822 8617
david@capstrategies.com www.capstrategies.com
Sullivan III, John E SULLIVAN & SULLIVAN LTD TEL: +1 216 896 0001 FAX: +1 216 896 0002
jesullivan3@sullivanandsullivan.com www.SullivanAndSullivan.com
Page 1 |
Page 2 |
Page 3 |
Page 4 |
Page 5 |
Page 6 |
Page 7 |
Page 8 |
Page 9 |
Page 10 |
Page 11 |
Page 12 |
Page 13 |
Page 14 |
Page 15 |
Page 16 |
Page 17 |
Page 18 |
Page 19 |
Page 20 |
Page 21 |
Page 22 |
Page 23 |
Page 24 |
Page 25 |
Page 26 |
Page 27 |
Page 28 |
Page 29 |
Page 30 |
Page 31 |
Page 32 |
Page 33 |
Page 34 |
Page 35 |
Page 36 |
Page 37 |
Page 38 |
Page 39 |
Page 40 |
Page 41 |
Page 42 |
Page 43 |
Page 44 |
Page 45 |
Page 46 |
Page 47 |
Page 48 |
Page 49 |
Page 50 |
Page 51 |
Page 52 |
Page 53 |
Page 54 |
Page 55 |
Page 56 |
Page 57 |
Page 58 |
Page 59 |
Page 60 |
Page 61 |
Page 62 |
Page 63 |
Page 64 |
Page 65 |
Page 66 |
Page 67 |
Page 68 |
Page 69 |
Page 70 |
Page 71 |
Page 72 |
Page 73 |
Page 74 |
Page 75 |
Page 76 |
Page 77 |
Page 78 |
Page 79 |
Page 80 |
Page 81 |
Page 82 |
Page 83 |
Page 84 |
Page 85 |
Page 86 |
Page 87 |
Page 88 |
Page 89 |
Page 90 |
Page 91 |
Page 92 |
Page 93 |
Page 94 |
Page 95 |
Page 96 |
Page 97 |
Page 98 |
Page 99 |
Page 100 |
Page 101 |
Page 102 |
Page 103 |
Page 104 |
Page 105 |
Page 106 |
Page 107 |
Page 108 |
Page 109 |
Page 110 |
Page 111 |
Page 112 |
Page 113 |
Page 114 |
Page 115 |
Page 116 |
Page 117 |
Page 118 |
Page 119 |
Page 120 |
Page 121 |
Page 122 |
Page 123 |
Page 124 |
Page 125 |
Page 126 |
Page 127 |
Page 128 |
Page 129 |
Page 130 |
Page 131 |
Page 132 |
Page 133 |
Page 134 |
Page 135 |
Page 136 |
Page 137 |
Page 138 |
Page 139 |
Page 140 |
Page 141 |
Page 142 |
Page 143 |
Page 144 |
Page 145 |
Page 146 |
Page 147 |
Page 148 |
Page 149 |
Page 150 |
Page 151 |
Page 152 |
Page 153 |
Page 154 |
Page 155 |
Page 156