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Biography

I am a Partner in the Tax, Trusts & Estates Team in London. My areas of expertise include advising high-net worth individuals, families, their companies and trustees.

I advise on complex situations such as cross-border tax-planning, estate-planning, trust structuring and also immigration. This includes assisting clients to structure personal investments and interests tax-efficiently and planning for their successful transmission to the next generation.

I act in particular for non-UK nationals and non-UK domiciliaries and those who wish to relocate to or exit from the UK.

Testimonials

"Excellent" - Legal 500, 2018/19

“Alex Ruffel ‘is excellent technically on complex cross-border work'” - Legal 500 2015

“Alexandra Ruffel is praised by peers for her technical ability. She concentrates on sophisticated trust and tax issues, and is also able to advise on immigration matters” - Chambers & Partners 2016

Read My Comments On The Latest News

14/07/2017
Government Announces Re-Introduction of Proposed Finance Bill

“We are very glad to finally have some clarity after three months of uncertainty as to whether, when and in what form the changes to the taxation of long-term UK resident non-doms and taxation of UK residential property would be reintroduced. “The backdating of the effect of the new legislation to 6th April 2017 will be welcomed by non-doms who took steps to utilise rebasing relief and plan for the mixed fund rules in reliance upon the original Finance Bill. However, there may be others who acted in reliance upon the current law who will face tax liabilities as a result. “There are also some interesting practical questions. For example, if a trust appointed shares in a non-UK company owning UK residential property on 7 April 2017 will they have any leeway on time limits for submission of an inheritance tax account, given that it was not clear whether one was needed until over three months later? “The announcement from the Treasury acts as a great starting point, but should be treated as such. Irwin Mitchell Private Wealth looks forward to further clarification over the finer points of the proposed Finance Bill.”
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23/11/2016
Autumn Statement 2016

The way we make new tax laws is all changing – for the better. Moving to an Autumn Budget is a welcome change announced by the Chancellor, Philip Hammond, in the final Autumn Statement on 23 November. It means Parliament can properly scrutinise new tax legislation before the next tax year in April, when new law typically takes effect. We need to avoid complex tax provisions coming into effect long before their final form is known, as happened last April with the new 3% higher SDLT charge for owners of second properties. Taxpayers are subject to laws and charges that have not yet been formulated, an impossible and unfair position for taxpayers and their advisers (and presumably HMRC). We will still sometimes need complex draft legislation to be published further in advance to allow for consultation with professional bodies and iron out problems with technical detail. This applies particularly to changes such as the revolution in non-dom taxation that will take effect next April, where we have seen only some draft legislation and await more with the draft Finance Bill clauses due on 5 December. That leaves just four months, including the hectic holiday period, for advisers to understand and guide clients on action needed. The Chancellor’s acknowledgement of advantages of a more logical timetable is a good start.
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23/09/2016
EU Citizens Working In UK Should Act Now To Protect Their Residence Status

“Three months on from the Brexit vote, no formal negotiation has been initiated and it is still unclear what will happen to EU nationals in the UK after Brexit. The intention of Prime Minister Theresa May appears to be that the Article 50 notice will be given in early 2017. Unless a different period is agreed, the UK will then have two years from the date of notifying the European Council to negotiate its exit and the framework for its future relationship with the EU. “Until it leaves the EU, the UK is still a member of the EU and citizens of member states have the right to enter, live and work in the UK on the basis of EU law. The British government has indicated that after Brexit they will be generous to EU migrants who are living in the UK already but also that only EU nationals who are in the UK before a certain date may apply for settlement in the UK. It appears that is to provide against a ‘surge’ of new EU migrants coming to the UK before its exit from the EU, so it is advisable for EU citizens working in the UK to take all steps possible now to safeguard their position. “The best way EU citizens living and working in the UK can protect their status is to apply for permanent residence or a registration certificate showing that they are allowed in the UK. Those EU citizens with permanent residence should also consider naturalisation as a British citizen. This has several advantages over permanent residence as it cannot be withdrawn.”
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24/06/2016
Irwin Mitchell Private Wealth Experts Comment On Implications Of A Brexit

There are more than one million UK-born people living in EU countries with nearly 500,000 in Spain and France alone. The legal status of expatriates is one issue that will need to be settled quickly. Will they be allowed to carry on living there or have to apply for residency? These are questions that need quick answers. The implications of Brexit on the rules governing non-doms - those wealthy foreigners who are tax resident but non-domiciled in the UK and may pay a fee not to be taxed on foreign earnings and assets - are unclear. Brexit, will not, of itself, change the personal tax regime. It is entirely possible that the UK could become even more tempting to these individuals if the tax benefits remain attractive or are improved. The UK could become the new Switzerland for international wealthy individuals and families. However, if economic uncertainty forces successive Governments to raise more tax the reform of the benign legislation affecting the tax status of non-doms might be in danger.
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