Patrick joined Russell-Cooke in 2004. He previously practised at FIDAL Bordeaux (1992-2002) and FIDAL Direction Internationale (2002-2003).

His specialist work is private international law and includes advising on French and cross-border estate planning (inheritance tax, capital gains tax, wealth tax), French probate and trust reporting.

Patrick is a solicitor and Avocat au Barreau de Paris.

• B Bank Plc:

  • advising on the relevance of holding French residential property through SCI and off-shore trust

  • advising on French corporate law (SCI)

  • advising the members’ personal liability under French law with regard to ISF, CGT and IHT

• P Ltd: advising on the structure of ownership of a French property by an Anglo-American company through a Cayman Island subsidiary in view of its occupation by the company’s directors

• B Ltd/The C Trust: advising on the position with regard to the transfer of a French property title from a UK limited company to an offshore trust company further to a French tax enquiry

• Mr & Mrs LJ: advising on the tax exposure of an Icelandic national potentially resident of the Caribbean holding French property with reference to Art 164 C CGI

• Studied at the University of Bordeaux, obtaining a DEA (droit privé) in 1991
• Became an avocat in 1995
• Became a solicitor in 2007

• Member of LEXUNION, STEP
• Accredited consultant to CRIDON Lyon

Patrick is a regular contributor to Private Client Business (Sweet & Maxwell) and LexisNexis publications (UK and France).  He has also been involved in the following publications:

• Volte face: Taxation Magazine (Lexis/Nexis) Jan 07, 2022 · Mar 7, 2022Taxation Magazine (Lexis/Nexis) · Jan 07, 2022 · Mar 7, 2022

  • Patrick updates readers on the French Government's policy reversal on increased social security contributions exposure for UK residents selling a second home in France, and the potential reimbursement available to them

• Want of knowledge and approval French-style: Private Client Business (Thomson Reuters) Jan 6, 2022

• • Under French law a holographic will is generally recognised as an effective disposition of the writer’s estate on death. But a recent decision of the Cour de cassation has upheld a challenge to such a will on the ground that the testator did not understand the language in which it was written. 1 In doing so, the Court overruled an earlier decision of the Appeal Court (Cour d’appel). Some readers, including this one, may have greater sympathy with the Cour d’appel than the Cour de cassation in regard to this decision, and indeed with the deceased person’s sister who was disinherited by it. He left an accurate German translation of the French document with it, and he could therefore be said to have understood perfectly what the French one stated

• Reserved rights for European citizens under French law: Private Client Business (Thomson Reuters) Jan 6, 2022

• • This article explores the effect of a recent decision of the Conseil constitutionnel in France, potentially expanding the reserved rights of a deceased person’s children. It is capable of affecting the succession to any property in France whenever any of the relevant members of the family has the required connection with the EU, not just France. Anecdotally, it is said that several British citizens have taken Irish nationality in the wake of Brexit, and other Member States may have entertained similar applications as well. A family that includes any such person is in danger of being affected by the decision. Or is this irrelevant because of the Succession Regulation?

• A notary is (generally) not a court: Monday, February 13, 2021 STEP Journal

• • Patrick explores a recent Court of Justice of the European Union case that examined jurisdiction and applicable law in matters of succession

• C’est la vie!: Publication date February 11, 2021 publication description Taxation International (Lexis/Nexis)

• • Publication description: Patrick explains that UK residents looking to sell their French second home are seeing their capital gains tax exposure significantly increased by the end of the Brexit transition period on 31 December 2020

• A notary is not a "court" (very often): Publication date Sep 4, 2020 publication description Private Client Business P.C.B. (2020) No.5 Pages 218-221

  • Publication description: Notes EE (C-80/19) (ECJ) on whether, in the context of Lithuanian proceedings, a notary was a 'court' and notarial deeds 'decisions' within Regulation 650/2012 (the Succession Regulation) art.3 for the purpose of choice of law issues arising in a cross-border succession case. Considers the concept of habitual residence, and the extent to which applicable law and jurisdiction may be determined by the parties concerned, and not habitual residence

• Estate planning in the European context: Publication date Mar 31, 2020 publication description Butterworth (Lexis/Nexis) Wills, Probate and Administration - Division A3 chapter 1

  • Publication description: an introduction to estate planning in a UK/EU background with reference to private international law, EU regulations, matrimonial property regimes, wills and trusts

• European: jurisdiction and proper law under the Succession Regulation: Publication date Aug 13, 2019 publication description Private Client Business P.C.B. (2019) No.4 Pages 115-116

  • Publication description: reviews French cases involving issues of jurisdiction and applicable law under Regulation 650/2012 (Succession Regulation). Discusses the matters covered in the Nanterre High Court's pre

• Notre Dame - restoration of heritage property and foreign donations: Publication date Jun 5, 2019 publication description LexisNexis

  • Publication description: In the wake of the Notre Dame Cathedral fire in Paris, Patrick examines the implications that the fire may have on the restoration of buildings of national heritage and how Brexit could impact the status and tax efficiency of donations to a foreign charity or restoration fund

• French succession law: Ça n’finira jamais: Publication date Apr 1, 2019 publication description Trusts & Estates Law and Tax Journal

  • Publication description: the dispute over Johnny Hallyday’s estate is an example of the problems that can arise with international estates

• French capital gains tax - seven years of turmoil: 

  • Publication date: Mar 8, 2019 publication description: Private Client Business P.C.B. (2019) No.2 Pages 41-49

  • Publication description: Capital Gains Tax: Contributions: Double Taxation: Foreign Property: France: Non-Residents: Taper Relief

• UK-France estate planning - introduction: 

  • Publication date: Mar 8, 2019 publications description: Lexis@PSL

  • Publication description: an introduction to French estate duties - Impact of UK-France Convention of 21 June 1963

• Journée de droit successoral 2016, Université de Fribourg, Stämpfli Editions, Jan 2016

• International Protection of Adults, Oxford University Press, Mar 2015

• Jurisdiction under the Succession Regulation (art. 10), Nationality versus Habitual Residence, Private Client Business (Sweet & Maxwell) 2022 Number 6 Dec 6, 2022

• La gestion des biens du mineur, CRIDON Lyon Oct 9, 2022, Eléments de droit international privé et de droit comparé

• Le Trust, Actes pratiques & Stratégie patrimoniale (LexisNexis) Sep 1

• 27/10/2022 Trusts et fiducies dans un contexte international: Revue Trimestrielle d'Ingéniérie Patrimoniale N° 4-2022

• 09/10/2022 La gestion des biens du mineur : éléments de droit international privé et de droit comparé CRIDON Lyon

• 01/09/2022 Dossier ‘‘Le Trust: droit et fiscalité du patrimoine’’: Actes pratiques & Stratégie patrimoniale (LexisNexis)

• 07/01/2022 ‘’Volte face’’ reversal on increased social security contributions exposure for UK residents Taxation Magazine (Lexis/Nexis)

• 06/01/2022 ‘’Want of knowledge and approval French-style’’ The testator should understand the language in which the will was written Private Client Business (Thomson Reuters)

• 06/01/2022 Reserved rights for European citizens under French law (the new Art. 923 Code civil) Private Client Business (Sweet & Maxwell)