Stephen has practiced in the area of Personal Tax, Trusts, Wills and Estates (both in the UK and offshore) since 2002. He is recommended both for his personal tax practice and Private Client: Trusts & Probate by Legal 500. He specialises in providing effective advocacy and clear advice on the taxation of individuals, and their trusts and businesses, to Solicitors, Accountants and Foreign Lawyers.
Stephen originally qualified as a Solicitor in 2002, and as a Chartered Tax Advisor (CTA) in 2005. Stephen maintains his status as a Chartered Tax Advisor (CTA). He previously worked at Withers LLP and at Payne Hicks Beach where he was a partner in the Private Client Department.
Stephen’s move to the Bar was prompted by a strong desire to specialise in providing high quality advice on a broad range of Private Client Tax and Trust issues. Whilst the subject matter of advice is often complex, he is guided by the principle that what clients need is clear practical advice on their options.
Stephen advises on:
- Income Tax, Capital Gains Tax, Inheritance Tax and Stamp Duty Land Tax (SDLT);
- Residence, domicile and the remittance basis of taxation;
- The taxation of UK and offshore trusts;
- The trust law position of England & Wales trusts;
- Wills and Estates, including cross-border Estates;
- The taxation of UK real estate;
- The taxation of privately-owned UK businesses, including agricultural businesses;
- The tax efficient structuring of international privately-owned businesses, including the use of Private Trust Company structures; and
- Tax and trust advice to Matrimonial lawyers, both in the context of divorce and pre/post-nuptial agreements.
Stephen is recommended both for Tax: personal and Private Client: Trusts & Probate in Legal 500 which notes:
Excellent technical tax knowledge; advice is clear, constructive and articulately delivered; thinks creatively and looks to come up with solutions.
Stephen can outline the technical legal aspects of each case to provide detailed, practical advice on how to proceed in each case.
- Associate Member of the Chartered Institute of Taxation (CIOT)
- Member of the Revenue Bar Association (RBA)
- Bar Transfer Test, BPP, Aug 2018
- Chartered Institute of Taxation (CTA) examinations passed in Nov 2004
- LPC, The College of Law, Store Street (1999-2000)
- CPE, The College of Law, Store Street (1998-99)
- MA (Cantab) in History, Queens’ College, Cambridge University (1995-98)
- Author of “Clarke’s Offshore Tax Planning 2023-24 (30th Edition) – Offshore Trusts and Companies” published on 11 December 2023
- Former contributor to ‘McCutcheon on Inheritance Tax’ and Sweet & Maxwell’s ‘Practical Trust Precedents’ on pension and life policy issues whilst at Withers LLP
- Estate Research Webinar – “Business Property Relief (‘BPR’) & Agricultural Property Relief (‘APR’) – Practical Case Studies”
- MBL Webinar – “Tax planning for Private Client Professionals – An Advanced Guide”
- SG Legal Conferences and Online Webinar “Tax issues in Family Cases”
- SG Legal Conferences – January 2021 Family Law Annual Conference – “Wealth Protection Strategies”
- SG Legal Conferences and Online Webinars “Property taxes for Family Lawyers”
- SG Legal Conferences and Online Learning webinar entitled “Inheritance Tax and the liability of Personal Representatives – Who ends up paying?”.
- LexisNexis online briefing on the taxation of Art Heritage
- LexisNexis webinar on Trust Drafting Issues with Tom Dumont of Radcliffe Chambers
Stephen has a passion for tax training and education. Stephen regularly provides bespoke seminars on tax and trust issues to the Private Client, Dispute Resolution and Matrimonial Departments of Solicitor Firms across the country, as well as to Accountancy firms and Trustees in the UK and offshore.
If you feel that your organisation would benefit from an outside voice providing a seminar on a tax and/or trust topic of your choice, please contact Stephen.
Stephen spoke on a Panel at the 27th Annual IBA London Private Client Conference on 13 June 2022 regarding “Planning with trusts in the international sphere: a case study”.
Stephen spoke on a Panel at the Institute of Family Governance’s Milan Conference on 17 October 2023 on “Fiduciary Challenges – How to assist Families with Inter-Generational Transitions”.
Barristers & Solicitors
Non-UK clients may appreciate a brief explanation of the difference between barristers and solicitors. Continuing changes in the traditional relationship between the two branches of the legal profession, and the growing international nature of legal practice, have altered the landscape considerably, but important distinctions still apply, and a description of the traditional roles of the two branches is a good starting point to understanding how the Bar can serve not only Solicitors but also Foreign lawyers, as well as Accountants and other Intermediaries in the modern world.
Most people are aware of barristers’ role as trial lawyers. The other traditional role of the barrister is in giving expert opinions on specific areas of law. The Bar is a resource both for small firms of Solicitors and for large City firms, as well as Foreign Lawyers and other advisors, who need highly specialised advice.
Stephen is a keen choral singer (Tenor) with the English Baroque Choir and continues to go long distance walking whenever time allows.