Mamuna Farooq

Mamuna advises high-net-worth clients and families on UK property, succession, and estate planning, across complex international tax, legal, and succession frameworks.

• Drafted complex wills for a high-net-worth UK resident and domiciled individuals, covering business asset trusts and discretionary trusts.
• Advised on and prepared Sharia (Islamic) compliant UK wills for families based in the Gulf in relation to their UK assets.
• Advised international clients based in the Far East and Middle East on the UK statutory residency rules and pre-arrival UK tax planning.

Mamuna advises international clients and high-net-worth individuals on UK property transactions, providing guidance on SDLT, CGT, ATED, non-resident tax issues, and property structuring for both personal and corporate holdings.

• Provided SDLT advice in the reliefs available to a Middle Eastern property investor on the purchase of a development block with nine residential properties.
• Advised a HNW Middle Eastern individual who was investing in UK property for the first time on UK tax and structuring advice, incorporating a UK property company and managing the real estate transactions.
• Reclaimed the additional SDLT surcharge paid for a UK resident property owner on their new main residence.
• Advised a new UK resident on the SDLT reclaim available for the non-resident surcharge paid and applying for the refund.
• Advised a UK individual on the purchase of a new home and the availability of SDLT multiple dwellings relief as the property had a subsidiary annex.
• Filed capital gains tax returns for an international property investor on their gift of eight UK properties.
• De-enveloped a structure holding UK residential property in a BVI company. Provided the UK tax advice, filed the ATED and CGT returns, and arranged for the liquidation of the company and transfer of the property into the personal names of the beneficial owners.
• Advised on the transfer of a property portfolio held by a family based in Africa from their personal names to a corporate structure.

Mamuna works with ultra-high-net-worth families, advising on probate and estate planning, property structuring, succession, and gifting strategies across multiple jurisdictions.

• Advised an UHNW Middle Eastern family on succession and tax rules applicable for a deceased client with multiple assets in different jurisdictions, including the UK rules of intestacy, Sharia succession, French, Panamanian and Gibraltar succession rules.
• Dealt with the foreign probate and de-enveloping of assets held by a deceased director and shareholder in an offshore corporate entity and the transfer of the assets to the beneficiaries under Sharia law.
• Instructed to act as the lead legal counsel for the probate and estate administration of an ultra-high-net-worth Middle Eastern deceased holding a substantial UK property portfolio in various entities and different jurisdictions.
• Obtained probate for an UHNW individual in various jurisdictions and advised on the application of UK and Sharia succession law.
• Provided estate planning, succession and tax advice to family members resident and domiciled in the Middle East in relation to their UK properties.
• Acted in gifting UK properties from the patriarch of a Middle Eastern family to the younger generation for succession planning.
• Prepared the relevant estate planning documents, including deeds of gift, declarations of trust, Capital Gains Tax returns, wills and lasting powers of attorney for seven Middle Eastern property co-owners.
• Advised Middle Eastern Royalty in relation to the purchase of UK properties. Provided UK tax and structuring advice on the ownership structures and created the appropriate property holding structure.
• Worked alongside real estate agents, private banks and instructed real estate lawyers on behalf of Middle Eastern Royalty on a wide range of property transactions.

Recommended Tax Lawyer in The Spear’s 500 Tax Law Index 2023–2024

Included in The Muslim 100 Power List Parliamentary Review – Trailblazer 2018

Awarded the Power 100 Legal Excellence Award 2018

Awarded ‘Young Achiever of the Year’ at the inaugural British Muslim Awards 2013