Andrew Lockwood

Andrew Lockwood is a Partner at S&W Group, based in the Salisbury office. His areas of expertise cover personal tax, landed estates and trusts, land-based industries, capital taxes and tax-efficient structures, serving a diverse client base ranging from owners of traditional landed estates to trustees and beneficiaries of both onshore and offshore trusts.

His work has included providing capital tax advice using the full spectrum of exemptions and reliefs, establishing and endowing a maintenance fund for heritage property, advising trustees of a discretionary trust exceeding £500m on UK inheritance tax matters, and structuring tax-efficient investments following a private company sale. He is a Member of the Chartered Institute of Taxation (CIOT).