Kevin Winters is an Associate of Brodies who regularly advises clients - both those based in the UK and overseas - on the UK tax consequences of their wealth and succession planning; and is frequently involved in advising on the administration of estates where there is a cross-border element, or where assets are located in other countries. He has a special interest in taxation, particularly where there is an overseas element: where residency/citizenship covers more than one country, Kevin also has experience of advising on the UK Statutory Residence Test.