Region Area

Barristers

Mary  Ashley

Mary Ashley

Work Department

Barrister

Position

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.

She 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 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

Career

Called 2014: Gray’s Inn Mary is able to undertake instructions through public access

Memberships

Revenue Bar Association Association’s Special Advocacy Scheme and Joint Advisory Scheme Association of American Women Lawyers in London Association of Women Barristers

Education

2012-2014 BPTC, BPP 2011-2012 BCL. Keble college, Oxford (Distinction) 2007-2010 BA Jurisprudence, Keble College, Oxford (First Class)