Tax Appeals

To enquire about instructing me to appear as an advocate in a Tax Tribunal hearing please send an email to

My forthcoming Guide ‘Planning a Tax-Efficient Will 2018/2019’ will be available to purchase and download on this page in 2018, priced £25.

The contents of the Guide (which currently runs to over 200 pages) are:

  1. Analytical framework

1.1     Planning objectives and instructions.

1.2     Planning constraints.

1.3     Regulatory compliance and best practice.

1.4     IHT.

1.5     CGT.

1.6     Wills and trusts.

1.7     Trustees duties and powers.

  1. Planning environment

2.1     Tax avoidance.

2.2     HMRC’s armory in combating tax avoidance

2.3     Statutory interpretation

2.4     Approach by the courts.

2.5     Taxation of discretionary trusts.

2.6     Business Property Relief and complex holding company structures.

  1. Planning tools

3.1     Planning using the Transferable Nil Rate Band (‘TNRB’).

3.2     Planning using the Residential Nil Rate Band (‘RNRB’).

3.3     Planning using an immediate post death interest trust (‘IPDI’).

3.4     Planning using a discretionary trust.

3.5     Planning using an IHT special trust

3.6     APR/BPR rules, s.39A, & will planning.

3.7     Gifts to charity.

  1. Drafting wills
  2. Deeds of variation
  3. Tax appeals – practice and procedure (including mediation)
  4. Glossary of technical terms