Serle Court

Ruth is involved in litigation and advisory work domestically and offshore in commercial, trusts and property matters. She has expertise and wide experience across the areas of trusts, tax litigation, company disputes, charities, insolvency and public law and often where these areas intersect. She appears frequently on these matters (led and unled) in the High Court, Tax Tribunals, Court of Appeal and Privy Council. Ruth has a strong offshore practice and in addition to her commercial chancery practice has been heavily involved in a long-running series of judicial review, contempt and constitutional proceedings in The Bahamas.

Ruth’s government work is predominantly in the areas of tax and trusts: she appeared for HMRC in the landmark Supreme Court appeals in Pitt v Holt and Futter v Futter; in a series of matters on appeal to the Court of Appeal on the application of transfer pricing rules to shareholder transactions and the meaning of ‘loss’ for corporation tax purposes; and, currently, on a series of tax appeals relating to the validity of remuneration trusts.

Qualified 2001, Inner Temple. Seconded to the FSA (splits investigation) 2003-04. Junior counsel to DTI for directors’ disqualification directions hearings 2003; Junior counsel to the Crown (C panel 2007). Admitted ad hoc Bar of Turks and Caicos Islands 2012.

French, Irish.

Chancery Bar Association; COMBAR.

Ballyhaunis Community School, Ireland; Trinity College, Dublin (1994 BA First Class); Christ’s College, Cambridge (1995 MPhil; 1999 PhD); City University (2000 PgD law).