THE SPEAR’S 500 Legal


Morag Ofili Harbottle & Lewis


Chris Moorcroſt Harbottle & Lewis


FOCUSWealth planning, succession


chris.moorcroft@harbottle.com, +44 (0)20 7667 5000 harbottle.com


‘Helping individuals manage the complexity and burden associated with holding vast wealth’ is how Chris Moorcroft describes his role at Harbottle & Lewis. Moorcroft advises UHNW individuals and families on wealth planning and succession matters. His remit is broad. As well as covering the use of estate planning vehicles such as companies, trusts and foundations designed to manage the passing of wealth from one generation to another, he also provides legal, tax and strategic advice to wealthy individuals on their private affairs, and is able to provide advice on will planning and probate involving assets spread across jurisdictions.


Adviser profile Moorcroft advises UHNW individuals and families on wealth planning and succession matters. He has a heavy focus on the transition of wealth between generations and a very international practice. Clients come from around the world, but increasingly Moorcroft focuses on the US, telling Spear’s that the opportunity is unparalleled. ‘The number of wealthy families with connections to the US is enormous. Combined with the complexity of the rules, and the way that they interact with other complex rules in the UK and others, the need for sophisticated legal advice is very significant. I have a broad US-spanning practice, from Miami to Seattle.’ He is at the forefront of lawyers discussing the transfer of wealth to


younger generations, particularly those classed as ‘millennials’ and ‘generation Z’. This is a booming area, Moorcroft tells Spear’s. ‘Practitioners have been talking about the great wealth transition for years. It’s now happening. Around the world, trillions of dollars’ worth of assets are being passed down the generations, often to heirs that have a completely different outlook and set of values to their elders. So understanding the motivations of those generations is key.’ Part of those motivations include an interest in the world of sustainable investing, an area in which Moorcroft is increasingly seen as an expert. ‘I have a real interest in how we in the private client industry can help unlock the world’s capital, particularly those assets sitting in private trusts, for greater good.’ One of the barriers is perceived additional fiduciary risk for the trustee making the investments, Moorcroft tells Spear’s, and he is a keen advocate for law change in this area. ‘Fiduciary risk is an issue that needs to and can be addressed with law change and offshore jurisdictions should be leading the way. They mustn’t allow themselves to get left behind.’


FOCUS Indirect tax, risk morag.ofili@harbottle.com +44 (0)20 7667 5000 harbottle.com


Morag Ofili became a senior associate in Harbottle & Lewis’s private capital team in 2020, where she provides strategic advice to HNWs and businesses on how to identify and manage direct and indirect tax risks, advising on a range of tax matters. Ofili – who joined the firm


from Mishcon de Reya – regularly works on tax-related civil litigation. She often finds herself acting for clients in actions arising from failed tax planning, including professional negligence, commercial fraud and judicial review claims, as well as insolvency based disputes. Ofili’s practice also includes wealth planning and structuring.


Adviser profile Ofili is an employed barrister involved in private client and tax litigation.


Ofili is known for taking on


complex matters where the parties have become entrenched in their views and progress has stalled. Ofili notes: ‘Our department has


exploded in growth and success in recent years, mirroring that of our clients – a significant number of which are entrepreneurs in new (often tech) disrupter industries, clients associated with the creative industries, UHNWI and celebrities.’ Ofili is known for her strength technically, as well as her strategic and creative approach to litigation - which she credits to having spent time at the independent Bar as well as the Big Four and in-house.


Marcus Parker Harbottle & Lewis


FOCUS Indirect tax, tax disputes


marcus.parker@harbottle.com +44 (0)20 7667 5000 harbottle.com


Marcus Parker’s practice sees him co-ordinate and orchestrate the firm’s expertise in litigation, tax, trusts and estates, reputation protection and immigration for global wealthy families. ‘There is a growing need for ultra-wealthy global families to have seasoned and trusted advisers who have extensive experience dealing with multi-jurisdictional issues and disputes which may lead to complex litigation,’ says Parker, who has a particular expertise in contentious trust and estate matters, helping to resolve tricky issues which arise when trusts become troubled or distressed as a result of family disputes.


Adviser profile Marcus has over 20 years’ experience as a private client lawyer in the UK and as a professional trustee in the Cayman Islands. Marcus’ practice focuses on two main areas: establishing efficient and effective structures to hold the global wealth of international families, many being multi-billion dollar structures holding a variety of global assets. Marcus has also developed


particular expertise in contentious trust and estate matters, helping to resolve the often tricky issues which arise when structures become troubled or distressed as a result of family disputes, divorce, challenges from outsiders, mistakes, tax issues or fraud. He has been involved in a number of high-profile and high-value global disputes.


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