Mary Ashley

Mary Ashley

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


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 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
• HMRC enquiries
• HMRC Clearance applications

Recent Matters

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


Clauses for Thought (STEP 2018)
The Net Widens (Trusts and Estates Law & Tax Journal March 2018)
Location Counts (Taxation 2017)
Keeping up-to-date (Trusts and Estates Law & Tax Journal June 2017)
Imposing Territorial Limitations (Taxation 2017)
Victory for the Taxpayer (Trusts and Estates Law & Tax Journal April 2016)
A degree of unfairness (Taxation 2016)
Less tax is more complexity (Trusts and Estates Law & Tax Journal December 2015)
A win for the taxpayer (Trusts and Estates Law & Tax Journal November 2014)
Buzzoni v HMRC: another Ingram? (British Tax Review March 2014)
Dealing with mistakes (Trusts and Estates Law & Tax Journal July 2014)
Measuring the dimensions of the UK patent box (International Tax Review March 2013)


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]