Xavier Nicholas

Partner, Private Client

Xavier advises on personal taxation, trust and estate planning, and family governance, for individuals and trustees in the UK and overseas. Many of his clients are non-UK domiciled, and much of his work has an international dimension.

Xavier has experience in advising those with family businesses or other business interests. He works closely with the real estate team at Forsters to advise clients on the tax implications of UK property ownership and investment. Both internationally and domestically, Xavier has considerable experience in advising clients on the establishment, taxation and operation of investment holding structures – including family or personal investment companies, trusts and private trust companies.

On the international side, areas of particular expertise include pre-arrival tax planning for individuals wishing to become UK resident, remittance basis planning for UK resident non-UK domiciliairies, and succession planning for those with assets in more than one jurisdiction. He frequently advises clients who have a US connection, both on the UK aspects of US/UK estate planning, and the interaction between UK and US taxes.

Xavier trained and spent the first four years of his legal career at Macfarlanes LLP, where he qualified as a Solicitor in 2007. He joined Forsters in 2009, and is exceptional in having become a Partner after only six years' qualification, in 2013. He is recognised as being both technically gifted and commercially astute.

Xavier speaks English and French.

COVID-19: Relaxation of the Statutory Residence Test for individuals carrying out coronavirus related activities

In an effort to attract and retain those with expertise in fields that may help in fighting COVID-19 in the UK, the Chancellor has announced that the statutory residence test (SRT) will be relaxed for certain individuals for the period 1 March to 1 June (although the duration of the concessionary period will be kept under review).