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Andrew Cosedge

Call 1972
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Andrew’s practice includes trusts and estates (including cross-border and offshore) with particular experience of trusts in relation to family businesses and farming estates.

He has extensive experience in real property work, particularly in tax-effective land assembly for development (with involvement in many projects that are currently ongoing). He also regularly advises in relation to easements and restrictive covenants as they affect developers.

He also has a specialist tax practice (particularly IHT, CGT & SDLT).

Andrew also advises on partnerships & unincorporated associations, and the problems facing the latter on dissolution or dormancy and on charities.

Andrew gives advice in relation to all issues of professional negligence in relation to these areas of his practice.

His objective is to work in collaboration with professional and lay clients to achieve speedy, economic and efficient solutions that recognize their business and family imperatives.

Andrew accepts Direct Professional Access instructions.


  • Cases of interest
    • Re Pring d’d; Gregory v Moore (Ziuzina)- acting for personal representatives in ongoing litigation as to whether widow barred under forfeiture rule from succeeding to deceased husband’s estate on basis that she complicit in his unlawful killing; death occurred in Ukraine, but no criminal proceedings so civil determination required.
    • Buckley v Barlow[2016] EWHC 3017 (Ch)- acting for trustees in proceedings regarding distribution of surplus assets of defunct Victorian sect; whether to be applied cy-près notwithstanding that sect deregistered by Charity Commission as not being charitable; possible alternative distributions.
    • Tice v Stedman(HC-2015-003025)- acting for beneficiary in successful claim to rectify 1983 Trust Deed so as retrospectively to authorise distributions made in 1988.
    • Brewer & Burkinshaw v Knowles & Le Bon(HC-2017-000935) – acting for transferors in successful claim to rectify stock transfer forms with a view to securing entrepreneurs’ relief for CGT.
      Acted for the estate of a former partner (in a firm of solicitors) in a mediation concerning their liability to contribute to sums paid by other partners in satisfaction of claims prior to the insolvent dissolution of the firm.
    • Prowting Trustees v Amos-Yeo[2015] EWHC 2480 (Ch)– rectification to enable trusts and beneficiaries to qualify for CGT entrepreneurs’ relief.
    • Ridgwell v Ridgwell[2008] STC 1883– variation of trusts; sufficient benefit for infant beneficiaries where there interests to be postponed to achieve mitigation of tax burden.
  • Professional membership
    • Chancery Bar Association
    • Revenue Bar Association
    • STEP
    • ACTAPS
  • Education

    Exeter University (LLB 2.1); Christ’s Hospital, Horsham

  • Languages

    French, some German

  • Personal interests

    Rugby (President OBRFC)


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Three Stone have taken immediate measures to maintain our impressive chancery commercial services and our clerking team will provide their usual high standard of service whilst ensuring the safety of our clients, staff and members during this dynamic period.