Tax

Ten Old Square members have considerable expertise in advising clients on private client tax matters, most notably inheritance tax and capital gains tax. This includes estate planning for individuals, as well as the taxation of trusts and estates. Several of our barristers are ranked as leading individuals for personal taxation in the legal directories.

Our barristers also advise and represent clients in tax disputes with HMRC. We also have barristers who act for HMRC in leading tax cases as members of the Attorney General’s Panel.

The Legal 500 ranks Susannah Meadway and Georgia Bedworth as leading juniors for Private Client: Personal Tax.

Contact Us

For more information or to instruct our barristers, please contact our clerks.

Call:: +44 (0)20 7405 0758
Email:: clerks@tenoldsquare.com

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Experience

Our barristers’ expertise includes:

IHT and CGT planning for individuals and trustees
Advising trustees and executors on the tax-efficient administration of trusts and estates and on liaising with HMRC
Post-death arrangements to mitigate IHT and CGT (including deeds of variation and appointment)
Tax-efficient will drafting
Reservation of benefit issues
Advising on Business Property Relief and Agricultural Property Relief
Advising on charity tax reliefs
Advising on Residence Nil-Rate Band issues
Mitigating the consequences of tax-related mistakes (including rescission and rectification claims)
Advising on specific trust arrangements such as disabled persons’ trusts and variations of trusts

We primarily advise on IHT and CGT issues, but we are also able to provide advice on other taxes, notably income tax (including Pre-Owned Assets Tax) and SDLT, in particular where they relate to our other core areas of practice, such as trusts and estates.

Our barristers are among the editors of Mellows: Taxation for Executors and Trustees (online) and also edit Williams on Wills (11th edition, 2021).

Significant Cases

Key tax cases in which our barristers have been involved include:

HFFX LLP v HMRC [2024] EWCA Civ 813, [2024] STC 1371 (the scope of the miscellaneous income tax charge)
Barclays Bank plc v HMRC [2024] UKFTT 246 (TC) (corporation tax treatment of debt instruments)
BlueCrest Capital Management LP v HMRC [2023] EWCA Civ 1481, [2024] STC 92 (partnership taxation)
BCM Cayman LP v HMRC [2023] EWCA Civ 1179, [2024] 1 WLR 1980 (taxation of fiduciaries in a partnership context)
Linington’s Executors v HMRC [2023] UKFTT 89 (TC), [2023] WTLR 917 (taxation of reversionary interests)
Odey Asset Management LLP v HMRC [2021] UKFTT 31 (TC) (LLP taxation)
Hood v HMRC [2018] EWCA Civ 2405, [2018] STC 2355 (reservation of benefit)
Buzzoni v HMRC [2013] EWCA Civ 1684, [2014] 1 WLR 3040 (reservation of benefit)
Barclays Bank Trust Co Ltd v HMRC [2011] EWCA Civ 810, [2011] WTLR 1489 (disabled persons’ trusts)

"A premier set for handling trusts, probate and estates matters."

"Susannah is a go-to for complex trusts advice and variation work. Her advice is prompt and you feel confident that she will find a solution."

"Robert is great to deal with as he's so friendly and approachable. He has good ideas and displays flexibility of thought. As a result, he always inspires confidence in his advice."