Mary Ashley
Mary has developed a thriving practice advising on all issues which can arise in the private client context with a particular focus on tax law and trusts law.
Mary has significant experience in dealing with both complex advisory work as well as litigation. Mary accepts instructions to advise or act alone, as well as to act as junior counsel.
Particular areas of expertise include private client, pensions, SDLT, inheritance tax, charities, complex trusts construction issues, contentious trust issues and domicile. For a list of recent matters she has advised on please look at the recent matter below.
Mary also regularly speaks on various topics relating to current issues in either tax or trusts.
Mary is able to undertake instructions through public access.
Mary can be instructed to undertake litigation and give advice in all areas of tax law as well as trusts law.
Mary is the co-author of the 11th edition of Taxation of Charities and Non-Profit Organisations. Mary is the moderator for the Taxation of Foreign Domiciliaries online.
Mary is a member of the Revenue Bar Association and can be instructed under the Association’s Special Advocacy Scheme and Joint Advisory Scheme. Mary is also a member of the Chancery Bar Association and is involved with the Association of Women Barristers and the Association of American Women Lawyers in London.
Mary graduated from Keble College, University of Oxford with a First Class degree in Law as well as a Distinction on the BCL. Mary has tutored in trusts law at St Catz.
Mary regularly advises on a variety of matters. The following is a list of some of the more recent issues she has advised on:
- Current domicile status and steps to take going forward.
- Taxation of resident and non-resident trusts.
- Taxation of capital payments.
- Pensions taxation including both foreign and UK-based pensions.
- QNUPS and QROPS.
- Section 615 Pensions.
- Interpretation of wills.
- Post-death variations.
- Farmland planning.
- SDLT sub-sale relief.
- DOTAS.
- SDLT partnership relief.
- IHT/CGT planning.
- Variation of trusts for both minors or the incapacitated.
- The taxation of EBTs.
- Domicile.
- De-enveloping.
- VAT in complex transactions.
- Rectification.
- Use of Offshore trusts and companies.
- Double taxation agreements.
- CGT planning when disposing of farmland / farmland diversification.
- HMRC enquiries.
- HMRC Clearance applications.
- Legal Directory 2024 Bar Rankings
- Chambers High Net Worth 2023
- Chambers and Partners UK Bar Awards 2022
- Old Square Tax Chambers ranked in Chambers and Partners for the UK Bar 2022
- Chambers and Partners – High Net Worth Guide 2021
- Chambers Webinar – Pensions Taxation
- Tax Snax Episode 9: SDLT – Higher Rates
- TaxSnax – Episode 4: Personal Tax
- Legal 500 2021 Rankings
- Developments in Offshore Taxation
- Old Square Tax Chambers ranked as a leading set
- Revenue Powers
- Tax Planning for 2019 – Key Haven Publications Ltd
- Trusts and Estates Law & Tax Journal, 2021
- Wills: which law to interpret a will – a simple question with a complicated answer
- Trusts and Estates Law & Tax Journal, 2021
- Trustees’ powers: Beyond the deed
- Clauses for Thought (STEP 2018)
- Inheritance tax: The net widens
- Imposing Territorial Limitations (Taxation 2017)
- Location Counts (Taxation 2017)
- Variation: Keeping up-to-date
- A degree of unfairness (Taxation 2016)
- Tax: Victory for the taxpayer
- Inheritance Tax: Less tax is more complexity
- Gifts With Reservation: A win for the taxpayer
- Buzzoni v HMRC: another Ingram?
- Trusts: Dealing with mistakes
- Measuring the dimensions of the UK Patent Box
- Key Haven 2024 - PRACTICAL TAX PLANNING 2023
- Hybrid seminar - Alternatives to family trusts If conventional trusts are ruled out for IHT reasons – what can be done instead?
- Pensions Taxation
- TaxSnax – Episode 4
- TaxSnax - Episode 9
- Revenue Powers
- Developments in Offshore Taxation
- HMRC’s attack on Tax Avoidance
- Key Haven Publications 2022 – 40th Annual Oxford Four-Silk Sixteen-Speaker
- Key Haven Publications 2021 – 39th Annual Oxford Four-Silk Fourteen-Speaker Residential Seminar
- Key Haven Tax Planning Webinar
- KEY HAVEN PUBLICATIONS LTD – PRACTICAL TAX PLANNING 2019
- Specific Issues with Capital Payments from Non-UK Resident and Immigrant Trusts – TCGA Section 87, 2021, Key Haven
- Pensions Taxation: A Focus on Some International Elements, 2021, Chambers
- Personal Liability of Trustees and Executors for taxes on Trust or Estate Income, Gains and capital, 2020 Key Haven
- Transfer of Assets Abroad – Recent Updates, 2020, Chambers
- SDLT Surcharge, 2020
- DOTAS Update [30th January 2018]
- Recent Cases on EU law and private tax [9th November 2017]
- Deemed Domicile Rules and Cleansing [13th December 2017]
- Tax Effective Wills in Plain English [6th September 2017]
- Tax Planning for Non-UK Domiciled or Non-UK Resident Directors and Employees
- BPR and EBT Options for Dubai businesses
- United Kingdom Residences Already Held in Companies
- De-Enveloping United Kingdom Residences Owned by Companies
- Care Act 2014 [16th September 2015]
- 2012-2014 BPTC, BPP
- 2011-2012 BCL. Keble college, Oxford (Distinction)
- 2007-2010 BA Jurisprudence, Keble College, Oxford (First Class)
- Called 2014: Gray’s Inn
- Mary is able to undertake instructions through public access
Mary Ashley is regulated by the Bar Standards Board