Thomas James

Thomas regularly acts in wills, probate and inheritance matters, including those with an offshore element. His experience includes:

• Advising on the interpretation and validity of wills and codicils, including ‘no-contest’ clauses, secret trusts, charitable dispositions, and the presumption against double portions.
• Probate disputes, including Larke v Nugus requests, and claims to have wills set aside on the grounds of lack of testamentary capacity, lack of knowledge and approval, fraudulent calumny and undue influence.
• Claims under the Inheritance (Provision for Family and Dependants) Act 1975, including claims by adult children and cohabitees. For reported trial experience in the High Court (acting successfully on behalf of a minor), see Paul v Paul [2022] EWHC 1638 (Fam).
• Cross-border succession, including questions of domicile, revocation clauses, conflicting foreign wills, and claims to register foreign succession judgments under the Foreign Judgments Reciprocal Enforcement Act 1933 (see Del Curto v Del Curto).
• Advising on the forfeiture rule and claims under the Forfeiture Act 1982.
• Advising on claims in intestate estates.
• Drafting wills and deeds of variation.

Thomas has significant experience acting and advising on both contentious and non-contentious trusts and estates matters, including those with an offshore element and related taxation issues. He has tutored extensively in trusts law and is a joint editor of Mellows: Taxation for Executors & Trustees.

Thomas is a member of the Chancery Bar Association and Contentious Trusts Association.

His experience includes:

• Claims against trustees and personal representatives, including breach of trust (and related devastavit actions), claims for an account, and applications for removal or retirement.
• Offshore trust disputes, including claims in Jersey, Guernsey and the Isle of Man.
• Applications for disclosure from trustees and their legal representatives, including significant involvement in the Gorbachev v Guriev litigation and experience with data subject access requests and regulatory issues such as registration under the UK Trust Register.
• Advising on the interpretation of trust instruments and the administration of trusts/estates (including related professional negligence claims), including trustee appointment and retirement, investment decisions, applications for rectification/rescission and applications under the Variations of Trusts Act 1958.
• Advising on the scope and exercise of fiduciary/trustee powers, including pension and charitable trustees, the exercise of discretionary dispositive powers such as powers of appointment, the class-closing rules and applications under Part 64 CPR.
• Advising on trusts for minors, accumulation and maintenance trusts, and trusts for disabled beneficiaries (including related applications to the Court of Protection).
• Advising on resettlements, the rule in Saunders v Vautier, and the dissolution of trusts.
• Claims concerning trusts of land, including disputes concerning the occupation of property, powers of sale, resulting trusts, and common intention constructive trusts.
• Claims concerning ‘sham’ and ‘illusory’ trusts.
• Drafting trust instruments.

Thomas is regularly asked to advise on non-contentious taxation issues arising in the administration of trusts and estates. He is a joint editor of Mellows: Taxation for Executors & Trustees.

He also acts in tax litigation and has appeared in both the First-tier Tribunal (Tax Chamber) and Upper Tribunal. Thomas was appointed to the Attorney General’s C Panel in 2024.

His experience includes:

• Advising on interests in possession and the relevant property regime.
• Advising on the tax consequences of testamentary dispositions, including related issues such as nil rate band trusts, the residential nil rate band, and deemed capital gains tax disposals.
• Advising on gifts with reservation of benefit and the pre-owned assets tax.
• Advising on charitable dispositions and the reduced rate of inheritance tax.
• Drafting wills and deeds of variation.
• Litigation concerning the valuation of trust interests for inheritance tax purposes; see Executors of the estate of Linington and another v Revenue and Customs Commissioners [2023] UKFTT 89 (TC), [2023] WTLR 917. See also [2024] UKUT 00070 (TCC).
• Litigation concerning an offshore capital gains tax avoidance scheme.
• Related professional negligence claims, including the taxation of offshore trusts and related civil structures such as Foundations.

Thomas frequently acts and advises in property disputes, including Landlord & Tenant disputes and claims for the possession of land. His experience includes:

• Proprietary estoppel claims.
• Disputes concerning the occupation and co-ownership of land, including claims concerning trusts of land, powers of sale, resulting trusts, and common intention constructive trusts.
• Mortgages, charges (including charging orders) and obtaining orders for sale, including under the Trusts of Land and Appointment of Trustees Act 1996.
• Claims concerning the existence and extent of easements, including easements acquired by prescription.
• Claims concerning the existence of leases/licenses.
• Landlord & Tenant disputes, concerning disrepair, service charges, claims to recover arrears, claims against guarantors, and claims under the Commercial Rent (Coronavirus) Act 2022.
• Applications for leasehold extensions, enfranchisement, and variation, including appearing before the First-tier Tribunal Property Chamber (Residential Property).
• Possession claims of both residential and commercial premises, including against trespassers.

Thomas takes instructions in the full range of commercial and contractual disputes. His experience includes:

• Obtaining freezing and proprietary injunctions in the High Court.
• Worldwide freezing orders.
• Contractual disputes and arbitration proceedings.
• Assisting in High Court trials concerning civil fraud and contempt of court.
• Company disputes, including unfair prejudice petitions.

Thomas has a keen interest in Court of Protection work, with particular expertise in property & financial affairs cases. He has appeared on behalf of the Official Solicitor and the Public Guardian. Thomas is a Court of Protection Bar Association member and writes for Practical Law on Court of Protection matters. His experience includes:

• Applications concerning deputies, including their appointment/removal and the scope of their powers/applications for specific authority.
• Applications on behalf of disabled trust beneficiaries.
• Claims concerning costs in the Court of Protection.
• Assisting on a particularly complex and high-value property and financial affairs dispute, concerning ongoing litigation in the Chancery Division.
• Health & Welfare matters, such as contact, care and deprivation of liberty issues.

Thomas is developing a busy practice in both contentious and non-contentious partnership and LLP matters, and writes for Practical Law on partnership matters. His experience includes:

• Claims concerning the existence of partnerships, the interpretation and enforceability of partnership/LLP agreements (including application of the default provisions), profit distributions and partner duties.
• Partner/member exits, team moves, and retirement, including the enforceability of restrictive covenants.
• Advising on the incorporation of traditional partnerships, limited partnerships, and limited liability partnerships.
• Winding up and restructuring, including acting in a complex multi-billion international restructure.
• Drafting and reviewing partnership and LLP instruments such as members’ agreements, deeds and resolutions.

Thomas accepts instructions in professional negligence cases. His experience includes:

• Claims against trustees and executors.
• White v Jones claims by disappointed beneficiaries.
• Tax negligence cases,  including claims concerning the taxation of offshore trusts and related civil structures such as Foundations.

Thomas has experience advising in a range of insolvency matters. He has particular expertise advising on:

• Claims concerning insolvent (or potentially insolvent) trusts and estates.
• Setting aside transactions at an undervalue or transactions to defeat creditors.
• Personal insolvency disputes and the presentation of bankruptcy petitions.

Much of Thomas’s work involves an offshore element, and he welcomes being instructed as part of a larger cross-border team. His experience includes:

• Disputes concerning offshore trusts, particularly those based in Jersey, Guernsey or the Isle of Man.
• Applications for disclosure from offshore trustees and their legal representatives, including significant involvement in the Gorbachev v Guriev litigation and the service out rules.
• Cross-border succession, including questions of domicile, conflicting foreign wills and claims to register foreign succession judgments under the Foreign Judgments Reciprocal Enforcement Act 1933 (see ongoing Del Curto v Del Curto litigation).
• Litigation concerning an offshore trust inheritance tax avoidance scheme in the Isle of Man: see Executors of the estate of Linington and another v Revenue and Customs Commissioners [2023] UKFTT 89 (TC), [2023] WTLR 917.
• Litigation concerning an offshore trust capital gains tax avoidance scheme in New Zealand and Mauritius.
• A claim for rescission of several offshore trusts on the basis of mistake, with a related professional negligence action.

Thomas has a keen interest in Charities work and is regularly asked to advise on Charity law matters. He was appointed to the Attorney General’s C Panel in 2024.  His experience includes:

• Advising on charitable unincorporated associations, trusts for charitable purposes and charitable incorporated organisations (CIOs).
• Advising on the scope of charitable trustee powers.
• Advising on charitable dispositions in wills and the reduced rate of inheritance tax.