Robert Arnfield has been in practice at the Chancery Bar for twenty years. His main practice areas include non-contentious and contentious private client, commercial chancery and associated taxation and professional negligence.
His non-litigious practice includes drafting and advising on trusts, wills, administration of estates, deeds of variation, deeds of appointment and shareholder agreements often with an international element. Robert’s related tax experience includes Inheritance Tax, Capital Gains Tax, Pre-owned Assets Tax, Stamp Duty Land Tax and Corporation Tax.
Robert is also regularly instructed by parties or prospective parties to litigation or mediation in the same areas. Typical matters involve Inheritance Act claims, removal of trustees, challenges to wills and the construction or rectification of wills, trusts or commercial agreements.
Practice Areas
Private Client: Non-Contentious
Robert’s wide advisory practice involves trusts, wills, estates and tax planning or mitigation for individuals, executors and trustees. This will frequently involve nil-rate band, Agricultural Property Relief and Business Property Relief planning for Inheritance Tax and Capital Gains Tax deferral including several recent Variation of Trusts Act 1958 applications to extend perpetuity periods.
Recent Cases:
- A v B [2016] EWHC 340 (Ch): Variation of Trusts Act 1958 application to extend perpetuity period. Case raised issues of confidentiality and offers guidance on the temporary exclusion of beneficiaries.
- DC v AC [2016] EWHC 477 (Ch): Variation of Trusts Act 1958 application to extend perpetuity period. Observations on impact on existing life interest for Inheritance Tax purposes.
- Re A Settlements (2016): Providing UK tax advice on effect of Jersey variation of trust application to rectify settlement deeds.
- Re R Settlements (2016): Advice and drafting concerning availability of Agricultural and Business Property Relief for substantial landed estate largely held through settlements.
Robert has wide experience of disputes concerning wills and estates, lifetime gifts, trusts, trustees or other fiduciaries. Most are resolved before trial – increasingly through mediation.
Recent Cases:
- Re: T (2016): Rectification of Deed of Appointment to correct identity of fund liable for Inheritance Tax. Rectification granted by a Master under the extended jurisdiction now available to Masters in the Chancery Division. HMRC had refused to accept construction advanced by executors.
- Davidson v Seelig (2016): Acting for a protector of a substantial family trust in claim by beneficiaries to set aside deed of appointment.
- Re G deceased (2016): Acting for family members in dispute over the sale of a portrait of sufficient national and artistic interest to attract conditional exemption for Inheritance Tax. To be heard in late 2016 or early 2017.
- Re W (2016): Challenge to will on grounds of undue influence. Acting for Defendants. Currently proceeding to trial.
- Re C Settlement (2016): Acting for trustees seeking to administer settlement made under Children Act 1989. Numerous issues including obtaining possession of family home and enforcement of covenants.
Nil-rate band, Agricultural Property Relief and Business Property Relief planning for Inheritance Tax and Capital Gains Tax deferral including several recent Variation of Trusts Act 1958 applications to extend perpetuity periods.
Recent Cases:
- DC v AC [2016] EWHC 477 (Ch): Variation of Trusts Act 1958 application to extend perpetuity period. Observations on impact on existing life interest for Inheritance Tax purposes.
- Re A Settlements (2016): Providing UK tax advice on effect of Jersey variation of trust application to rectify settlement deeds.
- Re R Settlements (2016): Advice and drafting concerning availability of Agricultural and Business Property Relief for substantial landed estate largely held through settlements.
Robert is regularly instructed to advise companies and shareholders on shareholder agreements or disputes. Typically these will involve close companies and companies held as part of a more complex trust structure.
Recent Cases:
- Re G Ltd (2016): Acting for shareholders exercising options under a shareholder agreement put in place following a company purchase. Dispute over valuation methods resolved by expert determination.
- Re H Limited (2016): Partition of family owned investment company and resolution of directors’ dispute negotiated through mediation.
- Re E (2016): Dispute over construction and extent of tax indemnity relating to sums received by a professional footballer from an Employee Benefit Trust. Resolved by expert determination.
Professional Negligence
Professional negligence clams relating to the practice areas described above. Acts for both claimants and defendant insurers.
Recent Cases:
- Re G Ltd (2016): Negligence claim against former solicitors over drafting of sale agreement and associated shareholder agreement on company takeover.
- Estate of R deceased (2016): Negligence claim against former solicitors over failed Inheritance Tax and Capital Gains Tax shearing schemes involving family home.
- Re B Ltd (2015): Acting for Claimant in claim against insolvent former solicitors for negligent tax advice concerning an offshore Employee Benefit Trust. Settled by professional indemnity insurers without litigation.
Recommendations
Qualifications
- Christ Church, Oxford University
Associations & Memberships
- Chancery Bar Association
- Society of Trust & Estate Practitioners
- Professional Negligence Bar Association
Robert Arnfield is a self-employed, independent barrister whose practice is governed by the Code of Conduct of the Bar of England and Wales. He is regulated by The Bar Standards Board [Bar Ref 35750] and is fully insured with the Bar Mutual Indemnity Fund [BMIF Ref 2360/050] to provide legal services, please refer to the BMIF website for full details of the world-wide cover provided. He is registered for VAT under the reference 701412886.
