Oliver Marre

Oliver Marre
Oliver Marre Oliver Marre


Called 2011, Gray's Inn (Bedingfield Scholar)

MA (Oxon); PgDL (City)

Language: French

He gives clear, detailed and carefully thought-out advice” – Legal 500 (2016).


Oliver can be instructed to undertake litigation and give advice in all areas of taxation and trusts law. He regularly acts for taxpayers (both private clients and companies) and has been instructed by the governments of Commonwealth countries and British Overseas Territories. He is ranked as a leading barrister in the Legal 500 (2016) and was named as a rising star by Taxation magazine (2016) and Acquisition International’s junior tax barrister of the year (2017).

Oliver is the co-author of the 9th and 10th editions of Taxation of Charities and Non-Profit Organisations, most recently published in September 2015. He is the online moderator of The Taxation of Non-Residents and Foreign Domiciliaries by James Kessler QC. He has written the chapters on divorce/separation and High Net Worth private client taxation for the forthcoming edition of Tolley’s Tax Planning.

As well as litigating before the First-tier and Upper Tax Tribunals, Oliver has appeared in relation to tax and trusts matters in the Court of Appeal, the Chancery Division and the Family Division of the High Court and before the Central Family Court.

Oliver is a member of the Revenue Bar Association and can be instructed under the Association's Special Advocacy Scheme and Joint Advisory Scheme. He is also a member of the Chancery Bar Association, sits on its Publications Committee and is the editor of the 2017 Chancery Bar Review.

Oliver is a graduate of Trinity College, Oxford and a former journalist.

Recent Matters

Areas on which Oliver has recently advised include:

  • Residence/domicile;
  • Remittance basis taxation;
  • The transfer of assets abroad code (including UK and EU defences);
  • CGT on non residents/primary residence relief/the Annual Tax on Enveloped Dwellings;
  • Inheritance tax and CGT in relation to wills, trusts and individuals, including Nil Rate Band trusts, post-death variations and contentious probate issues;
  • Establishing/running charities and tax efficient charitable giving, including successful dispute resolution in respect of Gift Aid donations;
  • Judicial Review against HMRC;
  • Employment income and the benefits code;
  • Tax treatment of dividends;
  • DOTAS and the GAAR:
  • HMRC's Litigation and Settlement Strategy;
  • Litigating historic tax planning arrangements;
  • VAT;
  • The taxation of land transactions;
  • The taxation of partnerships and LLPs;
  • The availability of reliefs including EIS, entrepreneurs' relief, BPR, APR and relevant loss reliefs;
  • The penalties regime (including appeals to the Tribunals);
  • Loans to participators and employees; and
  • Tax risks (and how to mitigate) in the context of divorce.


Recent litigation includes:
Lee & Bunter v HMRC [2017] UKFTT 279 (UK/Mauritius double tax treaty; place of effective management under tie breaker; capital gains taxing rights. Instructed for the taxpayers.)
Pemberton v Pemberton [2016] EWHC 2345 (Ch) (Variation of Trusts Act 1958 application)
Raine v HMRC [2016] UKFTT 448 (TC) (Income tax on dividends, beneficial ownership of shares. Instructed for the taxpayer).
HMRC v Apollo Fuels Ltd  & others [2016] EWCA Civ 157 (Application of the benefits code to cars leased to employees; purposive construction; requirement of a benefit. Instructed for the taxpayers).
Cooper-Hohn v Hohn [2014] EWHC 4122 (Fam) (Tax issues arising in ultra high net worth divorce. Instructed for the Wife).
Fisher v HMRC [2014] UKFTT 804 (TC) (Transfer of assets abroad: tax avoidance; motive defence; quasi transferors; incompatibility with EU law - Status of Gibraltar under EU law – discovery assessments. Instructed by Government of Gibraltar as intervenor).
HMRC v Apollo Fuels and Others [2014] UKUT 95 (TCC) (application of the benefits code to cars leased to employees); also before the First-tier Tribunal [2013] UKFTT 350 (TC); also successful costs application for the taxpayers.
X v Y & Z [High Court] (multi-million pound proceedings, reached confidential settlement during litigation).
Paul Daniel v HMRC [2014] UKFTT 173 (TC) (residence, full time work abroad, discovery assessment and negligence).


Costs in the Tribunal, Taxation, 11 December 2014
Too Much Gift Aid, Taxation, 13 November 2014
The Tax Treatment of Residential Property, The Tax Planning Review, vol 3.2, 12 November 2014
Hide and Seek: Ardmore v HMRC and unpublished special commissioners' decisions, Taxation, 5 June 2014
A Merry Dance: Business Property Relief on shares held by an investment partnershipTaxation, 20 March 2014 (with James Kessler, QC)
Hossein Mehjoo v Harben Barker (A Firm) & Harben Barker Ltd [2013] EWHC 1500 (QB), Tax Journal, 14 June 2013 (with Patrick Cannon)
Apollo Fuels v HMRC TC 2010/06146Taxation, 6 June 2013


Taxation of Charities and Non-Profit Organisations, 10th edition (with James Kessler, QC), Key Haven Publications, 2015 (also 9th edition, 2013)
Tolley's Tax Planning 2014-15 onwards, Tolley LexisNexis, (contributor)


The new treatment of foreign domiciliaries and UK residential property (2017)
Inheritance Tax
: An introduction to planning
Private client update after Finance Bill 2016
(with Amanda Hardy, QC)
The General Anti-Abuse Rule
: the GAAR in the light of the Finance Bill 2016 penalty provisions and avoidance case law.
Inheritance Tax: Some recent developments (2015)
including recent cases, working for vulnerable clients, DOTAS and Finance Bill 2015 legislation
Disclosure of Tax Avoidance Schemes
: the DOTAS regime in 2015
The Gibraltar Question
: the status of Gibraltar (and other overseas territories) under EU law.
Inheritance Tax for non-UK domiciled spouses

Business Property Relief for Inheritance Tax

Residential Property Taxation
including CGT on principle residence and CGT for non-residents.
Taxation of charities and donors

Inheritance tax anti-avoidance and the new treatment of liabilities

Private Client tax after Finance Bill 2014

Wills, Administration and Post-death Variations

The Employee Share Scheme
(with Robert Venables, QC)
The Taxation of Offshore (and Onshore) Intermediaries
(with Robert Venables, QC)
Finance Bill 2013: round-up of miscellaneous changes
(with Robert Venables, QC)
The Autumn Statement 2013
(with Robert Venables, QC)
The Statutory Residence Test
(with James Kessler, QC)