Dr Clifford John Frank

Adding value to client’s balance sheets by recognising hidden assets, Clifford is the trusted advisor for Corporates, HNW and UHNW when it comes to taxation.

Clifford is an international tax attorney, tax planner, tax litigator and senior partner at LEXeFISCAL LLP.

He has over 40 years’ experience in UK and International taxation, delivering customised solutions on highly complex client portfolios in the UK, and Europe.

As a tax mediator, he advises clients on the merits of using dispute resolutions to resolve cross-border tax conflicts via mediation or arbitration where permitted.

Clifford also advises on the tax complexities associated with; Capital raising, Preparation of Investment Memorandum pre-IPO, Repatriating Capital or profits to the UK, Incorporation of foreign subsidiaries or branch, Branch Exemption, Cross Boarder Taxation of Human Capital, Inheritance Tax and Taxation of Trust and associated issues. Moving assets tax efficiently into or out of Trust, use of Trust, Domicile and resident issues excluded property and IHT implications.

Other fields of practice include, partnership and shareholder disputes, commercial contract claims, and Structuring tax efficient vehicles to hold Intellectual Property.

Non-statutory tax clearance, often overlooked by clients before performing a transaction, e.g sale of business, qualification of Busines Property or Agricultural Property relief.

Honours and Awards

Degree of Doctor of Juridical Science (International Financial Law)- Cavalla International University (Barclay School of Law) in Minnesota (USA)-2015

Degree of Doctor of Philosophy in Law (Honoris Causa) – Cavalla International University (Barclay School of Law) in Minnesota (USA)- 2015

LLM(tax) International Tax (London University) HDIpICArb (London University), 2006

Leading Adviser Award, 2015 Acquisition International

Author of many publications and books in the tax field:

– “3 Ways to Settle Your Tax: Staying in Switzerland and Preserving Your Anonymity”, 2013.

– “REIT’s creating value & liquidity from a property portfolio tax efficiently”, 2013.

– “UK Tax Questions and Answers Global Guide: Corporate Taxations, Corporate Lending and Bond Issues, Private Client Law”, 2016 and 2019 editions.