Old Square Tax Chambers

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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: \tCurrent domicile status and steps to take going forward \tTaxation of resident and non-resident trusts \tTaxation of capital payments \tPensions taxation including both foreign and UK-based pensions \tQNUPS and QROPS \tSection 615 Pensions \tInterpretation of wills \tPost-death variations \tFarmland planning \tSDLT sub-sale relief \tDOTAS \tSDLT partnership relief \tIHT/CGT planning \tVariation of trusts for both minors or the incapacitated \tThe taxation of EBTs \tDomicile \tDe-enveloping \tVAT in complex transactions \tRectification \tUse of Offshore trusts and companies \tDouble taxation agreements \tCGT planning when disposing of farmland / farmland diversification \tHMRC enquiries \tHMRC Clearance applications

Ross Birkbeck

Ross advises on a range of diverse tax matters. Some issues which he has dealt with recently include: \tResidence and domicile status \tEmployee 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) \tThe application of reliefs to SDLT in respect of charities, Multiple dwelling’s relief, and mixed use property. \tEnveloped residential properties \tEntrepreneurs’ relief and incorporation relief \tCorporate restructuring \tVAT relief for charities \tClaims for R&D relief \tIncome tax and Inheritance tax relief on gifts to charities \tThe relevance and methods of valuation of close companies \tAccelerated Payment Notices and Follower Notices \tThe GAAR and its application \tIncorporation of LLPs \tThe application of the Transactions in Securities legislation. \tInformation notices \tRegister of deliberate tax defaulters \tConstructive trusts and the effect on an estate for IHT purposes \tSDLT planning \tInheritance tax planning \tChallenging penalty assessments

Harriet Brown

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: \tCHF Pip! Plc v HMRC \tButt v HMRC \tWallace v HMRC \tButt v HMRC \tHMRC v Hely-Hutchinson \tDong v National Crime Agency \tR (oao Hely Hutchinson) v HMRC \tButt v HMRC \tChadda v Revenue and Customs Comrs \tFisher v HMRC \tFreeman v HMRC \tBallard v HMRC \tRe A \tCountrywide Estate Agents FS Limited v HMRC \tH v H

Cliff Holland

James Kessler

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

Rory Mullan

Rory advises on a range of diverse tax matters. Some issues which he has dealt with recently include: \tTaxation 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 \tResidence and domicile status \tTaxation of non-UK domiciled persons and those who are deemed to be UK domiciled \tEntrepreneurs’ relief and how to secure its availability \tAccelerated Payment Notices and Follower Notices \tThe GAAR and its application \tCompatibility of direct tax provisions with EU law \tThe application of the Transactions in Securities legislation. \tEmployee 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) \tIssues in VAT \tSDLT planning \tInheritance tax planning \tChallenging penalty assessments

Rory Mullan KC

Rory advises on a range of diverse tax matters. Some issues which he has dealt with recently include: \tTaxation 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 \tResidence and domicile status \tTaxation of non-UK domiciled persons and those who are deemed to be UK domiciled \tEntrepreneurs’ relief and how to secure its availability \tAccelerated Payment Notices and Follower Notices \tThe GAAR and its application \tCompatibility of direct tax provisions with EU law \tThe application of the Transactions in Securities legislation. \tEmployee 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) \tIssues in VAT \tSDLT planning \tInheritance tax planning \tChallenging 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.

Etienne Wong

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: \tfinance (e.g. FinTech) \tfunds \tcharities and other non-profit organisations \treal estate \thealthcare \tinsurance \tprivate equity \tfood \toutsourcing \ttransport (e.g. aircraft, vessels, trains and automobiles) \tcrypto 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.