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King's College London

Filippo Noseda

Filippo Noseda

Visiting Professor

Biography

Filippo Noseda is a dual qualified English solicitor and Swiss lawyer (Rechtsanwalt). He is also admitted to practice in the British Virgin Islands. Mr Noseda read law at the University of Zurich (lic.iur., magna cum laude, 1997) and the London School of Economics (LLM in international tax and trust law, 2001). He is a member of the Society of Trust and Estate Practitioners (STEP) and the International Academy of Estate and Trust Law (IAETL). He is also a Partner at Mishcon de Reya.

Teaching

LLM International & Comparative Trust Law

Selected publications 

Trusts & Foundations:

  • Unpacking the trust concept – Closing the civil law-common law gap – Trusts & Trustees, Vol. 7, No. 30, 2024 (30 April 2024);
  • Equitable ownership, butter and donkeys: Setting out a vision for the future of the Hague Trust Convention, Trusts & Trustees, Vol. 28, Issue 10, December 2022, Pages 924–937;
  • The new Swiss trust: Is it a Trust? Practical considerations, Trusts & Trustees, Vol. 28, No. 6, 2022;
  • Trusts in Europe and Brexit—what’s next? Lexis Nexis, Private Client, 7 March 2019;
  • Foundations – Course Manual, STEP Certificate on Foundations (co-author), 2018;
  • Why foundations have the potential to play a big role in the Gulf, Trusts & Trustees, 2018 Volume 24, Issue 6, 1 July 2018, Pages 519–525;
  • Common Law Foundations – A Successful Experiment? In D Jakob (ed): Universum Stiftung, Helbling Lichtenhahn Verlag, 2017;
  • Trusts and Privacy: A New Battle Front, Trusts & Trustees, Oxford University Press (2017) Vol 23, Issue 3;
  • Trusts under threat – The impact of the OECD's Common Reporting Standard on trusts at a time when they are under threat in a number of continental European jurisdictions (Trust Quarterly Review, TQR, STEP, September 2015);
  • War on Trusts – Where do we Stand? in: Trusts in Prime Jurisdictions, 4th Ed, STEP (2016);
  • ‘How a trust lawyer ended up drafting a law on foundations - The experience of an English lawyer with a funny accent’, Private Foundations: A World Review (Trusts & Trustees, Vol. 20, No 6, July 2014, pp. 516 – 519;
  • EU legislation threatens trust anonymity, Financial Times, 21 Feb 2014;
  • ‘For and against the Registration of Trusts' – [2014] Private Client Business, Issue 3, pp. 137-141;
  • ‘New reporting obligations for trusts in Italy – What professional trustees and beneficiaries need to consider’, Trusts and Estates Law & Tax Journal, December 2013
  • ‘Tracing and its Recognition under the Hague Trust Convention’ (book review), [2011] Private Client Business, Issue 6;
  • ‘The Hague Trust Convention 25 Years On’, in Trusts in Prime Jurisdictions, 2nd, STEP, 2010;
  • ‘The Foundations (Jersey) Law 2009: A Civilian Perspective –Not so plain vanilla and possibly a tad wacky’, The Jersey and Guernsey Law Review, February 2010;
  • ‘Liechtenstein’s New Foundation Law: a Retrograde Step?’ [2009] Private Client Business;
  • ‘The International Foundation Scene in Trepidation – Opportunities and Pitfall for Newcomers’ [2009] Private Client Business, Issue 2;
  • ‘Aspetti finanziari e trust nelle cause di divorzio di diritto inglese’, in: Atti delle giornate di studio della Commissione Ticinese per la Formazione Permanente dei Giuristi. (2009);
  • ‘Trust issues', Financial Times, 25 June 2009;
  • ‘The Trusts (Guernsey) Law 2007 and Other Modern Trust Laws: A Civilian Perspective’, Trust Law International, Vol. 22, No 3, 2008;
  • ‘Taxation of trusts in Italy - new rules on residence and attribution of trust income to beneficiaries’; STEP Journal, March 2007;
  • ‘Recent changes in Italy affecting trusts: an Italian earthquake’; Private Client Business, [2007] September/October 2006;
  • ‘Les trusts anglo-saxons et les pays de droit civil – approche juridique et fiscale’ – Book review, STEP, March 2007;
  • ‘Switzerland and the Hague Trust Convention: New Bill – A step in the right direction’, Trust Law International, 20, No 1, 2006;
  • ‘Taxation of Trusts in Switzerland: New Clouds on the Horizon – A discussion of the current draft Tax Guidelines and wider implications for countries wishing to recognise trusts’, Trust Law International, 20, No 1, 2006;
  • ‘Praktische Auswirkungen des Haager Trust-Übereinkommens für den Schweizer Trustee, Protector, Trust Administrator und Investment Advisor’, AJP, 2006/4;
  • ‘Switzerland and the Hague Trust Convention: where are we?’ Trust Law International, Vol. 19, No 1, 2005;

Successions:

  • A user’s guide to UK successions for continental European lawyers - Zeitschrift für die gesamte erbrechtliche Praxis (ErbR) Heft 03 2024, based on a lecture given on the occasion of the 17th German Succession Law Day which took place in March 2023 in Berlin.
  • Erben im Vereinigten Königreich – Die Dinge sind hier ganz anders! Ein Handbuch für kontinentaleuropäische Juristen, Zeitschrift für die gesamte erbrechtliche Praxis (ErbR) Heft 03 2024. Dieser Beitrag basiert auf dem Vortrag „Länderbericht: Der deutsche Erblasser in Großbritannien. Materielles Recht – Abwicklung – Steuerrecht“, der anlässlich des 17. Deutschen Erbrechtstags vom 23. bis 25.3.2023 in Berlin gehalten wurde.
  • ‘The Swiss-English Succession', Successio 3/2015 (together with Tina Wüstemann and Daniel Bader);
  • McCutcheon on Inheritance Tax’, Sweet & Maxwell. 7th Edition (2018): chapter on foreign law concepts in inheritance tax planning and commentaries on the UK-Swiss, UK-Italian and UK-French capital taxes treaties.
  • ‘Tax Treatment of Estates with a Continental European Element’, Private Client Business, [2006] July /August and September/October 2006;
  • ‘Tax Treatment of Estates with a Continental European Element’, Private Client Business, [2006] July /August and September/October 2006;
  • Beneficial Ownership Registers – A Call to Action, Trusts & Trustees, Oxford University Press

Privacy & Data Protection; Tax: 

  • Online correspondence with the EU and the OECD on FATCA, the CRS and Beneficial Ownership Registers (available here and here respectively).
  • The FATCA Wars: Technical Knockout. Game, Set, Rematch? – Tax Notes International, Vol 115, 22 July 2024, pp. 497-505.
  • Privacy versus transparency: it's time to look at the data – Trusts & Trustees, s, Vol. 30, No. 6, 2024 (20 June 2024)
  • Dieu and whose droit? Relationship with the UK: Lessons from the Sovim judgment, Jersey & Guernsey Law Review, November 2023.
  • The ECJ Sovim ruling and its implications, in: BO Discussion Series (report published by the European Union's AML/CFT Global Facility), July 2023;
  • FATCA and CRS: Recent EU judgment on public BO registers shines a light on the direction of travel, Trusts & Trustees, Vol. 29, No. 6, 2023, pp. 1–6;
  • EU Playing Politics With Fundamental Rights Over FATCA and Public Registers, Tax Notes International, Vol 108, 10 October 2022;
  • EU Documents Reveal Conflict Over Public Registers and Automatic Exchange of Information, Tax Notes International, Vol 107, 1 August 2022;
  • FATCA, CRS and Public BO registers: a report on the direction of travel—the next 12 months, Trusts & Trustees, Vol. 28, No. 6, 2022, pp. 1–6;
  • EU's Advocate General's Opinion on EU Public Registers: The Beginning of the End of Data Protection? Tax Notes International, Vol. 105, 14 Feb 2022, pp. 12-21;
  • Does FATCA breach data protection? Jenny goes to court, Tax Journal, 21 January 2022;
  • Too Much Information: Why did the UK Get it Wrong? Jersey and Guernsey Law Review, [2021] Issue 1, pp. 63 – 92;
  • EU Public Registration of Beneficial Ownership, ITPA Journal, Vol 20, N.1 June 2019;
  • EU National Challenges the Common Reporting Standard, Trusts & Trustees, 2018 Volume 24, Issue 6, 23 November 2018;
  • Public registers in the age of the GDPR, Estates Gazette, 9 June 2018;
  • Greatest threat to our personal data since Orwell wrote 1984, Letter to the Financial Times, 20 March 2018;
  • CRS and data protection –The constitutional and human rights implications of CRS and BO registers, Trust Quarterly Review, March 2018;
  • The Big Debate: Transparency Versus Privacy – Common Reporting Standard and Beneficial Ownership Registers, Mishcon Academy, January 2018;
  • Talkin' bout a revolution – implementation of the 4th EU Anti-Money Laundering Directive and the Common Reporting Standard, Trusts and Estates Law & Tax Journal, November 2017;
  • Too Much Information: When the UK gets it wrong – Constitutional fallout of wrong policy decisions in the UK for the Crown Dependencies, Jersey and Guernsey Law Review [2017] Issue 2, pp. 182 – 199;
  • CRS and Beneficial Ownership Registers – A Call to Action, Trusts & Trustees, Oxford University Press (2017), Vol 23, Issue 5;
  • Common Reporting Standard and EU beneficial ownership registers: inadequate protection of privacy and data protection, Trusts & Trustees (2017), Vol 23, Issue 4;
  • CRS and Beneficial Ownership Registers – What serious newspapers and tabloids have in common. Trusts & Trustees, Oxford University Press (2017) Vol 23, Issue 3;
  • Comment: Stop the taxman from invading privacy, The Times (21 November 2016);
  • Tax privacy, The Economist (15 October 2016);
  • OECD information exchange puts personal data security at risk, Financial Times (9 June 2016);
  • Erosion of the right to keep our finances private is a step too far, Financial Times (22 March 2016);
  • Privacy v transparency – Withers' Noseda on incoming OECD tax rules opening a new battle front, Legal Business, 15 February 2016;
  • ‘Art. 26 OECD – Group Requests – the Birth of a New International Standard? Recent developments in Switzerland and potential ramifications for other jurisdictions’, British Tax Review [2014] BTR, No. 1;
  • 'Case Report – A recent decision by the Swiss Federal Court in the tax dispute surrounding US taxpayers (Credit Suisse case)‘, International Tax Law Reports, 16 ITLR, part 1, pp. 82 -133;
  • ‘Mutual Assistance in Criminal Matters and the adoption of the third Money Laundering Directive – traps for the unscrupulous’, British Tax Review (B.T.R), 2005, 5, 456-464;

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