Emma Haley is a solicitor and senior associate with leading private client firm Boodle Hatfield LLP. Emma has many years’ experience in dealing with all aspects of wills, capital taxation and succession planning, as well as UK and offshore trusts. She currently heads up the technical know-how team for the Private Client & Tax department at Boodle Hatfield LLP and is responsible for their in-house training, knowledge management and precedents. Emma is a co-author of the STEP Certificate for Financial Services (Trusts & Estate Planning) course manual, and also writes for Tolley Guidance and Lexis PSL. Emma has also lectured widely on inheritance tax aspects of lifetime planning, trusts and wills.