Martin Rankin

Areas of expertise

Income tax, capital gains tax, inheritance tax.

Experience

Martin supports UK and international entrepreneurs, sports people and family business owners with the growth, preservation and passing on of their wealth.

Professional qualifications/memberships

Martin is a member of the Chartered Institute of Taxation and Association of Taxation Technicians.

Notable client work and achievements

• Advising the shareholders of a UK company on the implications of a cash plus shares sale of a majority stake in their company, involving the exercise of EMI share options, granting of put/call options and claims for Business Asset Disposal Relief (formerly entrepreneurs’ relief).
• Advising the head of a family on reorganising his estate to maximise the availability of inheritance tax reliefs and how his properties  and business interests could be gifted to his children in a tax efficient manner.
• Dealing with HMRC enquiries into the tax returns of UK sportspeople, focusing on the sstruturing of their  image rights.
• Advising on the tax implications for two minority shareholders of a corporate restructuring ahead of a potential listing and subsequent sale of shares to an external investor.
• Listed in eprivateclient Top 35 under 35 in 2018.
• Winner of STEP Excellence Award in 2020 for achieving the highest worldwide score in the UK Tax for International Clients paper.