Taxation

UK inheritance tax and capital gains tax. Other taxes do, though, come within the remit of barristers at Ten Old Square, in particular income tax, stamp duty land tax (“SDLT”) pre-owned assets tax (“POAT”) and the annual tax on enveloped dwellings (“ATED”), particularly where they impact on another core area of Chambers’ work such as trusts and estates.

Members of Chambers are instructed both to advise on the capital taxes consequences of past transactions and events and planning to mitigate tax.  Often this will involve high-net worth individuals, trusts and estates with a particular focus on UK inheritance tax and capital gains tax.  Particular strengths are advising on inheritance tax reservation of benefit, deeds of variation and the application of anti-avoidance provisions such as the general anti-abuse rule (the “GAAR”) and the Disclosure of Tax Avoidance Schemes (“DOTAS”) regime.

The UK taxation environment continues to evolve and members can assist in advising and drafting so as to avoid pitfalls.

The breadth of practice areas at Ten Old Square means that members can deal with capital taxes issues arising in virtually all contexts.  As well as breadth, Ten Old Square has depth, with experienced barristers at all levels of call.  It should be possible to identify a suitable member of Chambers to deal with virtually any capital taxation matter on a cost-effective and pragmatic basis.

Several members are co-editors of Mellows: Taxation for Trustees and Executors. Members co-edit Williams on Wills whose sections on the tax charge on death and tax planning in relation to  wills and estates is second to none. Members have in the past edited and contributed to Foster’s Inheritance Tax.

UK taxes, but in both a UK and non-UK context such as non-UK resident trusts and individuals.  The primary focus is on inheritance tax and capital gains tax.  But capital taxation matters will often also involve other taxes such as income tax, pre-owned assets tax, stamp duty land tax and the annual tax on enveloped dwellings.  Anti-avoidance provisions such as the GAAR and DOTAS apply more generally.  Members of Ten Old Square can assist.

This website contains details of the barristers at Ten Old Square to assist you.  You should speak to our clerks who are highly experienced in matching the right barrister to the matter.  We understand that each matter is different, that difficult or urgent issues can arise in even modest matters and that conversely very substantial sums may be at stake.

We aim to provide a cost-effective service and will strive to ensure that our fees are competitive.  Our Clerks will advise you of the hourly rate applicable to any barrister in Chambers and for any piece of work and this can be agreed in advance taking into account the nature of the case and its complexity, and the experience of the barrister instructed.