Sam is particularly renowned as an adviser to professional trustees in the Channel Islands and Switzerland. He has frequently provided talks to trustee companies in both these locations over the past eighteen years. Although this work is also largely tax driven, Sam also advises on pure trust or succession problems, including on how to secure, or safely divide or fully distribute a trust. Sam has advised trustees on Public Trustee v Cooper blessing applications, one of which involved advisers in eight jurisdictions.
He also has a longstanding UK based practice, drafting complex Wills and bespoke trusts, advising UK resident trustees on UK tax, succession (including to trading companies) and philanthropy, acting as a trustee or executor, or advising on powers of attorney or Court of Protection applications, generally arising from high value estate planning. Increasingly this work also has a non-UK element as UK families more often acquire foreign properties or foreign spouses.
Sam trained at Denton Wilde Sapte (now Dentons), qualifying in 2000. He joined Berwin Leighton Paisner (later Bryan Cave Leighton Paisner) in 2001, and moved to Payne Hicks Beach as a partner in 2020.