Old Square Tax Chambers

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Mary has developed a thriving practice advising on all issues which can arise in the private client context with a particular focus on tax law and trusts law. She has significant experience in dealing with both complex advisory work as well as litigation. Mary accepts instructions to advise or act alone, as well as to act as junior counsel. Particular areas of expertise include private client, pensions, SDLT, inheritance tax, charities, complex trusts construction issues, contentious trust issues and domicile. For a list of recent matters she has advised on please look at the recent matter below. Mary also regularly speaks on various topics relating to current issues in either tax or trusts. Mary is able to undertake instructions through public access. Mary can be instructed to undertake litigation and give advice in all areas of tax law as well as trusts law. Mary regularly advises on a variety of matters. The following is a list of some of the more recent issues she has advised on: Current domicile status and steps to take going forward Taxation of resident and non-resident trusts Taxation of capital payments Pensions taxation including both foreign and UK-based pensions QNUPS and QROPS Section 615 Pensions Interpretation of wills Post-death variations Farmland planning SDLT sub-sale relief DOTAS SDLT partnership relief IHT/CGT planning Variation of trusts for both minors or the incapacitated The taxation of EBTs Domicile De-enveloping VAT in complex transactions Rectification Use of Offshore trusts and companies Double taxation agreements CGT planning when disposing of farmland / farmland diversification HMRC enquiries HMRC Clearance applications

Ross advises on a range of diverse tax matters. Some issues which he has dealt with recently include: Residence and domicile status Employee taxation including the scope of the benefits code, the employment related securities legislation (Part 7 ITEPA 2003) and the disguised remuneration legislation (Part 7A ITEPA 2003) The application of reliefs to SDLT in respect of charities, Multiple dwelling’s relief, and mixed use property. Enveloped residential properties Entrepreneurs’ relief and incorporation relief Corporate restructuring VAT relief for charities Claims for R&D relief Income tax and Inheritance tax relief on gifts to charities The relevance and methods of valuation of close companies Accelerated Payment Notices and Follower Notices The GAAR and its application Incorporation of LLPs The application of the Transactions in Securities legislation. Information notices Register of deliberate tax defaulters Constructive trusts and the effect on an estate for IHT purposes SDLT planning Inheritance tax planning Challenging penalty assessments

Harriet is qualified to practice in England and Wales and Jersey. She appears in courts and tax tribunals regularly. She advises in relation to direct and indirect taxes, frequently in the context of individuals and trusts. Additionally, she has particular expertise in international matters such as double tax treaties, TIEAs, FATCA/CRS disclosure facilities and conflict of laws issues arising in a tax context. Harriet is also experienced in resolving disputes with HMRC. Her approach is always to give detailed and practical advice from the initial enquiry through to any tribunal hearing, which often results in a favourable conclusion at an early stage and always aims to achieve a quick and cost-effective solution. Harriet’s Jersey practice primarily involves advising on Jersey trusts and tax in Jersey. She has particular expertise in relation to trust remedies in Jersey (including the statutory mistake and “Hastings-Bass” regimes) and Jersey income tax. Harriet is licensed to accept instructions under the Public Access Scheme. Recent cases include: CHF Pip! Plc v HMRC Butt v HMRC Wallace v HMRC Butt v HMRC HMRC v Hely-Hutchinson Dong v National Crime Agency R (oao Hely Hutchinson) v HMRC Butt v HMRC Chadda v Revenue and Customs Comrs Fisher v HMRC Freeman v HMRC Ballard v HMRC Re A Countrywide Estate Agents FS Limited v HMRC H v H

Private client tax, particularly foreign domicile tax and charities. Cases include: Revenue and Customs v Empaminondas Embiricos (partial closure notice) Embiricos v Revenue and Customs Commissioners Ardmore Construction Ltd v Revenue and Customs Commissioners Burns and another v Revenue and Customs Commissioners; SpC 728 Unilever (UK) Holdings Ltd v Smith (Inspector of Taxes) Regina v. Dimsey; Regina v. Allen R v Dimsey R v Allen REGINA v. DIMSEY ; REGINA v. ALLEN R v Inland Revenue Commissioners, ex parte Unilever plc and related application Dawson v Inland Revenue Commissioners Wensleydale’s Settlement Trustees v IRC Phizackerley v HMRC R v Perrin Burns v HMRC Other interests include prosecution of tax crime in complex cases, particularly along the avoidance/evasion faultline.

James Kessler KC

Private client tax, particularly foreign domicile tax and charities. Cases include: Revenue and Customs v Empaminondas Embiricos (partial closure notice) Embiricos v Revenue and Customs Commissioners Ardmore Construction Ltd v Revenue and Customs Commissioners Burns and another v Revenue and Customs Commissioners; SpC 728 Unilever (UK) Holdings Ltd v Smith (Inspector of Taxes) Regina v. Dimsey; Regina v. Allen R v Dimsey R v Allen REGINA v. DIMSEY ; REGINA v. ALLEN R v Inland Revenue Commissioners, ex parte Unilever plc and related application Dawson v Inland Revenue Commissioners Wensleydale’s Settlement Trustees v IRC Phizackerley v HMRC R v Perrin Burns v HMRC Other interests include prosecution of tax crime in complex cases, particularly along the avoidance/evasion faultline.

Rory advises on a range of diverse tax matters. Some issues which he has dealt with recently include: Taxation of offshore structures, including the application of the transfers of assets abroad code, the attribution of gains under section 13 TCGA 1992 and the treatment of trust gains under sections 86 and 87 TCGA 1992 Residence and domicile status Taxation of non-UK domiciled persons and those who are deemed to be UK domiciled Entrepreneurs’ relief and how to secure its availability Accelerated Payment Notices and Follower Notices The GAAR and its application Compatibility of direct tax provisions with EU law The application of the Transactions in Securities legislation. Employee taxation including the scope of the benefits code, the employment related securities legislation (Part 7 ITEPA 2003) and the disguised remuneration legislation (Part 7A ITEPA 2003) Issues in VAT SDLT planning Inheritance tax planning Challenging penalty assessments

Rory advises on a range of diverse tax matters. Some issues which he has dealt with recently include: Taxation of offshore structures, including the application of the transfers of assets abroad code, the attribution of gains under section 13 TCGA 1992 and the treatment of trust gains under sections 86 and 87 TCGA 1992 Residence and domicile status Taxation of non-UK domiciled persons and those who are deemed to be UK domiciled Entrepreneurs’ relief and how to secure its availability Accelerated Payment Notices and Follower Notices The GAAR and its application Compatibility of direct tax provisions with EU law The application of the Transactions in Securities legislation. Employee taxation including the scope of the benefits code, the employment related securities legislation (Part 7 ITEPA 2003) and the disguised remuneration legislation (Part 7A ITEPA 2003) Issues in VAT SDLT planning Inheritance tax planning Challenging penalty assessments

Robert Venables

All aspects of revenue law, including VAT and tax-related judicial review. Specialities include director and employee remuneration, owned-managed companies, the GAAR, Follower Notices and Accelerated Payment Notices, DOTAS, litigation, trusts, EU, offshore and international. Recent and landmark cases: Daniel v HMRC (2014), Loyalty Management Ltd v Commissioners of Customs and Excise [2007]; BUPA Hospitals Ltd v Commissioners of Customs and Excise ECJ [2006], Greenalls Management Ltd v Commissioners of Customs and Excise [2005] UKHL, excise duties, Jerome v Kelly [2004] UKHL 25, CGT, gift to offshore trustees; Howell v Trippier [2004] EWCA Civ 885, income tax liability of trustees of a settlement on stock dividends; Mount Murray Country Club Ltd v Macleod UKPC 53; Unilever (UK) Holdings Ltd v Smith [2002]. EWCA Civ 1787, corporation tax on capital gains, corporate reorganisations; R v Dimsey [2001] UKHL 46; Lady Ingram’s Executors v Inland Revenue Commissioners [1998] (House of Lords), inheritance tax.

Robert Venables KC

All aspects of revenue law, including VAT and tax-related judicial review. Specialities include director and employee remuneration, owned-managed companies, the GAAR, Follower Notices and Accelerated Payment Notices, DOTAS, litigation, trusts, EU, offshore and international. Recent and landmark cases: Daniel v HMRC (2014), Loyalty Management Ltd v Commissioners of Customs and Excise [2007]; BUPA Hospitals Ltd v Commissioners of Customs and Excise ECJ [2006], Greenalls Management Ltd v Commissioners of Customs and Excise [2005] UKHL, excise duties, Jerome v Kelly [2004] UKHL 25, CGT, gift to offshore trustees; Howell v Trippier [2004] EWCA Civ 885, income tax liability of trustees of a settlement on stock dividends; Mount Murray Country Club Ltd v Macleod UKPC 53; Unilever (UK) Holdings Ltd v Smith [2002]. EWCA Civ 1787, corporation tax on capital gains, corporate reorganisations; R v Dimsey [2001] UKHL 46; Lady Ingram’s Executors v Inland Revenue Commissioners [1998] (House of Lords), inheritance tax.

He advises on all indirect taxes (e.g. SDLT, IPT, excise duties, plastic packaging tax), and is particularly expert in VAT, having advised on both contentious and non-contentious VAT issues across sectors ranging from: finance (e.g. FinTech) funds charities and other non-profit organisations real estate healthcare insurance private equity food outsourcing transport (e.g. aircraft, vessels, trains and automobiles) crypto assets (e.g. DeFi, NFTs) Etienne has appeared in the First-tier Tribunal, the Upper Tribunal and the High Court without being led. His experience includes advising on European law and administrative law (i.e. legitimate expectation) in the context of VAT. Etienne has a strategic, commercial approach and often works with professional advisers not only to establish the proper tax treatment of a project, but also to ensure that the end client achieves their business objectives.