Stewart is a private client lawyer with extensive experience of providing legal and tax advice to UK and internationally mobile individuals, their families and their businesses.

He has a particular interest in international private client tax matters, having worked previously in the private client tax departments of two of the “Big 4” accountancy firms in London.

Stewart is a member of the Society of Trust and Estate Practitioners (STEP) having completed the STEP diploma (England & Wales) in 2007.

Stewart joined TLT in July 2020.  


  • Advised the trustees of non-resident trust of the UK tax consequences of making distributions to a UK resident beneficiary, including calculating the “pools” of relevant income, offshore income gains and capital gains stockpiled in the trust from the financial records available to the trustees. 
  • Designed and implemented a complex cross-border estate and capital tax planning exercise for a UHNW UK resident, non-domiciled individual, involving a UK farm.
  • Advised the trustees of a non-resident trust holding high value UK residential property and a significant art collection of its UK IHT filing obligations, in the context of a dispute as between the trustees and certain beneficiaries as to the ownership of the art collection.