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Company

Michelmores

Position

Partner

Index

Tax Lawyers

Location

Exeter

Advice type

Estate and succession planning

Inheritance tax mitigation

Legal - Tax, wills & trusts

Tax structuring

Client type

Families

HNW

Private clients

Sector Focus

Legal Advisory Services

Geographical focus

United States

James Frampton

Spear’s Review

James Frampton’s practice is decidedly international in character. 

The Exeter-based Michelmores partner spends a lot of his time working with British or American expats, or clients with a US connection, looking at their trust structures and how to optimise them, and crystallising their cross-border tax liabilities. 

Over the last decade, Frampton has built a solid practice in the UK, supported by his connections across the Atlantic. As a result, he has earned a client base consisting of tech and financial services entrepreneurs and entertainment professionals from the West Coast, as well as land-owning clients and those who have inherited property in both countries. Frampton says that clients value his rich experience in US-UK tax advice, as well as his being someone who has ‘been there, done that, seen it, done it’.

‘I think [clients] value the empathy that I bring to it, the experience that I have there and the contacts across different parts of the sector to get them the advice that they need,’ he tells Spear’s

Rank: Recommended

Recommended 2025, Tax Lawyers

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