Laura Harper is a partner in the private client team at Kingsley Napley. She advises both UK resident and non-UK resident/domiciled individuals, families and trustees on a wide variety of UK tax, trust law and international estate planning issues, including the planning to be undertaken when moving to or from the UK. She also has extensive experience working on cross-border matters and structuring involving family-owned businesses. Email: lharper@kingsleynapley.co.uk; tel: 020 7369 3742.