Katherine Forster

Partner,  Broadfield
Location: London,
Expertise: International Tax, Private Wealth, Lawyers, Trusts,

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Latest Article

Tax Planning in Preparation for an Exit from the Business

We advise founders on the transfer of trading company shares by way of share-for-share exchange into a family investment company (“FIC”), followed by a later sale of the trading company shares. This allows for the tax-free sale of the trading company shares due to the substantial shareholding exemption for corporation tax, with the proceeds of sale invested within a FIC.

Establishing a FIC: The founder sets up a FIC, structured such that the founder retains control but economic value mostly lies with the next generation. To find out more, please click here.

Read more

Profile

Katherine Forster is a Partner in the Private Client Services department with over 20 years of experience, focusing on international tax. Katherine advises on the statutory residence test, tax planning for arrivers, overseas workday relief, double taxation issues and the interaction of UK and overseas tax jurisdictions. Her expertise extends to the “FIG regime” for arrivers as well as IHT following the April 2025 tax changes. Katherine acts for individuals, entrepreneurs, offshore trusts, foundations, US persons and family offices.
Katherine is a member of the Society of Trust and Estate Practitioners (STEP), a director of Broadfield Trust Company Limited, which acts as an executor and trustee for clients.

Katherine Forster is a Partner in the Private Client Services department with over 20 years of experience, focusing on international tax. Katherine advises on the statutory residence test, tax planning for arrivers, overseas workday relief, double taxation issues and the interaction of UK and overseas tax jurisdictions. Her expertise extends to the “FIG regime” for arrivers as well as IHT following the April 2025 tax changes. Katherine acts for individuals, entrepreneurs, offshore trusts, foundations, US persons and family offices.
Katherine is a member of the Society of Trust and Estate Practitioners (STEP), a director of Broadfield Trust Company Limited, which acts as an executor and trustee for clients.
Katherine is proud to be a member of the Editorial Board of Wealth Briefing, contributing industry insight and thought leadership to one of the wealth management sector’s leading publications.


Contact

One Bartholomew Cl, London EC1A 7BL
T: tel:+44 207 783 3088

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Articles

Tax Planning in Preparation for an Exit from the Business

We advise founders on the transfer of trading company shares by way of share-for-share exchange into a family investment company (“FIC”), followed by a later sale of the trading company shares. This allows for the tax-free sale of the trading company shares due to the substantial shareholding exemption for corporation tax, with the proceeds of sale invested within a FIC.

Establishing a FIC: The founder sets up a FIC, structured such that the founder retains control but economic value mostly lies with the next generation. To find out more, please click here.

Read more
Family Investment Companies: A Popular Alternative to Trusts

A family investment company is a popular vehicle for succession planning, wealth preservation and inheritance tax (“IHT”) mitigation. Frequently used as an alternative to trusts, it allows family members to invest collectively in assets such as shares, cash or rental property. It is a tax-efficient vehicle for accumulating wealth for the long-term benefit of a family, particularly dividend income, which generally rolls up tax-free within the company. There are no IHT entry or periodic charges, unlike with most trusts.

Such an entity is set up as a UK company, typically unlimited as statutory accounts do not generally need to be filed at Companies House. This means, however, that shareholders are liable for the company’s debts on an insolvency.

Read more

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