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Nicholas Harries

Work 020 7831 9222
Macfarlanes LLP

Work Department

Private client.


Partner in the private client department dealing with all aspects of estate planning and personal tax advice.


Trained 10 Old Square, Lincoln’s Inn; called 1995; barrister 1997-2000; private client department PricewaterhouseCoopers 2001-03; private client department Macfarlanes 2003 to date; qualified as solicitor 2005; partner 2007.


Eton College; St Hugh’s College, Oxford (MA).

London: Private client

Charities and not-for-profit

Within: Charities and not-for-profit

Macfarlanes LLP ’s clients range from family grant-making foundations through to high-profile operational charities that are active in a number of sectors from education and healthcare through to sustainable development. Much of the department’s work has a cross-border element and the group routinely advises international philanthropists and charities on their UK activities as well as advising English charities on how to comply with UK regulations when operating abroad. Notable clients include Great Ormond Street Hospital Children’s Charity, The DFN Charitable Foundation and Longshot Kids Foundation (Kidzania). The team has been advising the Royal Marsden Cancer Charity on a variety of charity law matters and also on data protection issues. Head of department Nicholas Harries  along with senior solicitors Clarissa Lyons  and Emma Cox are recommended. The skilled team advises on the full spectrum of issues such as advising on the responsibilities of charity trustees through to advising on the tax issues that affect charities including gift aid and tax-efficient charitable giving.

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Personal tax, trusts and probate

Within: Personal tax, trusts and probate

Macfarlanes LLP is ‘provides sophisticated and nuanced advice; the team has great depth’. Head of department Piers Barclay  is ‘extremely knowledgeable and has excellent commercial sense’ and Edward Reed  is ‘first-rate’. The ‘very wiseJonathan Conder , Sebastian Prichard Jones , Charles Gothard , Oliver Court and newly-promoted partner Isobel Morton  are all ‘knowledgeable, dedicated and hardworking and each displays valuable judgement’. Nicholas Harries  is also ‘very intelligent’. The ‘highly skilled’ team routinely advises on high value and complex work often with an international dimension. The ‘excellent Jennifer Smithson  is recommended for her work on international estate planning for private clients around the world.

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Legal Developments by:
Macfarlanes LLP

  • Finding the 
right words

    In the recent case of Newbury v Sun Microsystems [2013], the defendant argued that an offer to settle proceedings was ‘in principle' only and that a binding contract could not be formed until further terms had been agreed and a formal contract had been signed. It supported this argument by referring to a statement, in the offer letter, that the settlement was to be ‘recorded in a suitably worded agreement'. 

    - Macfarlanes

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