Mary Ashley

Mary Ashley

Email Mary Ashley
Called 2014: Gray’s Inn
BA (Hons); BCL

Practice

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, to be published in October 2017.

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 has recently advised on the following matters:
• SDLT sub-sale relief
• SDLT partnership relief
• IHT/CGT planning
• Variation of trusts and whether they are necessary
• The taxation of EBTs
• Domicile
• De-enveloping
• VAT in complex transactions
• Rectification
• Use of Off-shore trusts and companies
• Double taxation agreements
• CGT planning when disposing of farmland / farmland diversification

Recent Matters

Pemberton v Pemberton [2016] EWHC 2345 (Ch) (Variation of Trusts Act 1958 application)

Articles

Measuring the dimensions of the UK patent box (International Tax Review March 2013)
Buzzoni v HMRC: another Ingram? (British Tax Review March 2014)
Dealing with mistakes (Trusts and Estates Law & Tax Journal July 2014)

Lectures

Care Act 2014 [16th September 2015]