Who I help

Trustees and beneficiaries.

How I help

Trust tax compliance and accounts. Trust tax returns. Trust Registration Service. Trust tax advice. Answering client queries. Tax planning.


Member of our Trust, Personal Tax, Business Advisory Services, and Trust & Estates Excellence teams.

“I get to know my clients thoroughly to help them achieve their goals.”

Caroline Cummings is a Trust Senior Manager. Having worked with settlors, trustees, and beneficiaries for over 30 years, Caroline’s long career in trusts (in the UK and Jersey) has also included significant offshore experience.

Her role is a mixture of trust tax compliance, accounts, and advisory; supporting trustees with day-to-day issues and advice; helping them to understand their trust’s current position; and assisting them in exploring all possible options for the future. Caroline is a member of our Trusts & Estates Excellence team and is also a qualified member of the Society of Trust and Estate Practitioners (STEP).


“For me, the ideal relationship with a client is one where me and the client work closely together to ensure things run smoothly, and where the client knows that I’m always available to help them with any queries they may have, whether large or small. It would be one where the client trusts me to help and guide them, and where I can use my many years of trust experience to help with queries or issues.”


“Regarding client expectations, clients of course expect me to understand thoroughly their trusts and their assets, their family, and any plans they have, both for the short term and in the longer term. They expect me to know how their trusts work and how this fits in with their plans for the future. If I spot any issues, I will highlight them and work with the client to resolve any problems. I can also assist with continuity where control of assets passes to others (to new trustees, or down the generations).”


“I enjoy working closely with my clients to ensure their trusts run smoothly and meet their requirements and plans for the future, working within the trust terms and the rules around trusts. To be able to do this effectively, it’s important to get to know them and their families, their situations, and their goals for the future – that’s certainly part of the work that I find very satisfying. Then to see them reach their goals with your help is a great feeling.”


“Personally, the most satisfying part of working with colleagues is being a part of an expert team where there is a good knowledge of trusts that we can share, and colleagues who enjoy the interesting questions and challenges that trust work can bring. There’s a great atmosphere between us all, and we enjoy getting together (either in the office or when out celebrating!), which really helps us continue building and growing together as a strong team.”


“Working in trusts is a very specialised area so the service we give is bespoke. We use tech as much as possible where it helps to improve efficiencies, and the technology at AAB is very much tailored to what our clients need, which makes my job easier and helps to ensure excellent client service.”


“The world of tax is constantly changing – the rules change from year to year – and so it’s important to keep up to date with all the new developments and consider the impact these will have on my trust clients. Whoever coined the phrase ‘tax needn’t be taxing’ definitely didn’t work in tax! Thankfully there are all sorts of ways to keep up to date with the latest changes in tax legislation, so we make sure we utilise all of them to stay ahead of the game and give our clients the best service possible.”


“The team is constantly growing and our breadth of experience is also expanding – this is really exciting in terms of the people we can work with, and the kinds of expertise we have access to now. We can offer an increasing number of ways in which we can help our clients.”


“One of the AAB Group Values that particularly stands out to me is ‘We respect and trust each other’ – we have a really strong team who work closely together to support each other and our clients. No one is unapproachable or too busy to help. The atmosphere around the office is friendly and helpful and there’s a real sense of respect, trust, and camaraderie between everyone. It makes it a really happy place to work, and I feel very well supported.”


“Probably the greatest strength that I bring to AAB is my wealth of experience: I have over 30 years of trust experience. I’ve worked in Jersey and the UK, and at a bank, a law firm, and an accountancy firm, so I’ve seen trust work from all sides and over many years. This depth and breadth of knowledge and expertise from across different sectors, geographies, and professions gives me the tools I need to help my clients, as well as my colleagues.”


“One of the greatest compliments a client has paid me was when clients from my previous firm contacted me after I left and moved their trust work to me. It meant a lot to me that they valued my work and expertise and trusted me so much to do that.”


“There seems to be a perception that we are all about tax avoidance, which I don’t like. This isn’t the case at all. The UK tax system can be very complex, and we are here to help our clients make sure they pay the right amount of tax and meet all their reporting requirements.”