
Mary Ashley
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