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.