A multidisciplinary advisory firm bringing together tax, legal, governance and financial expertise under one roof.
LEXeFISCAL's private client practice serves individuals whose financial affairs are complex, whose wealth is significant, and whose need for specialist, confidential advice is absolute. Our work is led directly by Dr Frank, whose personal engagement is a constant in every matter we undertake.
We advise on capital gains tax planning across all asset classes — business interests, investment property, listed and unlisted securities, and family-held assets — including Business Asset Disposal Relief, rollover and holdover reliefs, principal private residence relief, and the strategic timing and sequencing of disposals to achieve the most favourable outcome across multiple years and jurisdictions. Our inheritance tax and estate planning work covers the full range of available strategies: trusts, potentially exempt transfers, business and agricultural property relief, and the co-ordination of estate structures with clients’ wider family and commercial objectives.
For internationally mobile clients, we advise on the Statutory Residence Test and the four-year Foreign Income and Gains exemption introduced from 6 April 2025, together with the transitional provisions available to those who previously claimed the remittance basis and the pre-arrival planning opportunities available to those considering establishing UK residence. We also advise on the establishment and administration of trust structures — discretionary, interest in possession, bare, and offshore — addressing their income tax, capital gains tax, and inheritance tax implications in full and ensuring that trustees meet their legal and fiduciary obligations at every stage.
For clients with assets and interests across multiple jurisdictions, we provide cross-border wealth structuring advice, including double taxation treaty planning, the management of offshore investments and foreign trusts, and UK-Italy cross-border planning supported by our Milan office and our network of Italian professional partners. Where HMRC enquiries or Tribunal proceedings arise, we manage them from first contact to conclusion — bringing the same thoroughness, technical preparation, and personal engagement to every dispute that we bring to every advisory matter.
Vincit Veritas (the truth will prevail)
Clifford is an international tax attorney, tax planner, tax litigator and senior partner at LEXeFISCAL LLP.
He has 40 years’ experience as a specialist in international and UK taxation, delivering customised solutions for high complexity client portfolios in the UK, USA and Europe.
As a tax mediator and International arbitrator, he advises clients on the merits of arbitrating before ICSID and ICC, and on resolving cross-border tax conflicts via mediation.
Clifford also advises on capital raising, preparation of investment memorandum pre IPO, and on complex civil and corporate litigation arising from the Insolvency Act 1986. Other fields of practice include property disputes, partnership and shareholder disputes, commercial contract claims, banking disputes, leasehold and landlord and tenant disputes, and Intellectual Property.
He has acted as a tax attorney before the First-tier Tribunal in a complex MITIC case, and is an accredited court, business disputes, workplace and family mediator. When he’s not practising law, Clifford practises his golf strokes. He’s also interested in healthy eating, travelling, training, chess and politics.
LLM(tax), HDIpICA, PhD, Acquisition International Award Winner: 2015 Best Adviser
