"James is definitely a player in the contentious tax space. He is a superstar. He is so intelligent and he ... really fights for his clients ... to get them the best outcome."
Qualification date: 2009
Specialising in:
About
James is a Partner specialising in Trusts, tax and estate planning, specifically acting for high net worth individuals, entrepreneurs and business owners.
James has particular experience in advising business owners and the owners of rural estates about succession and/or exit planning and the applicable tax reliefs. Much of his time is spent advising in the context of contentious and semi-contentious situations, including tax and domicile enquiries and trust disputes.
In addition to his practice, James sits part time as a Judge in the Tax Tribunal, hearing and determining appeals against decisions by HMRC in respect of both direct and indirect taxes.
In July 2021 James successfully represented Mr Jason Wilkes in his landmark appeal against HMRC’s controversial High Income Child Benefit Charge (the HICBC) (HMRC -v- Wilkes [2021] UKUT 0150 (TCC)).
Recognition
"James is definitely a player in the contentious tax space. He is a superstar. He is so intelligent and he ... really fights for his clients ... to get them the best outcome."
"Communication is excellent, reply to emails promptly. James Austen is kind and thoughtful and very meticulous. All work well researched"
Legal 500
"James is nothing short of a genius. He is a star player in his field with a real curiosity and deep understanding of his subject, which is manifest in the lucid way he explains how complex and intractable tax provisions work. He has an infectious enthusiasm and is an absolute joy to work with."
Citywealth client feedback
Spotlight
podcast
Aidan Grant and Jamie Austen discuss the announcement of the Autumn Budget 2024 (Part 2)
Nov 12 · UK USA
podcast
Aidan Grant and Jamie Austen discuss the announcement of the Autumn Budget 2024 (Part 1)
Nov 7 · UK USA
video
A video update following our Upper Tribunal success in HMRC v Wilkes regarding HICBC disputes.
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Publications
A PDF copy of the Court of Appeal’s judgment.
An overview of our Private Wealth services for individuals and families based in the UK and overseas.
We have prepared a handbook to answer the most pressing and common lifetime giving questions and issues including; giving property to the next generation, gifts to vulnerable individuals, how best to fulfil an individual’s philanthropic ambitions, foreign gifts and the tax benefits associated with gifts of art.
Many families contend with paying school fees running into hundreds of thousands of pounds per child over the course of their education. This guide examines some tax efficient arrangements that other family members (typically grandparents) can use to contribute to these costs.
A guide on making an LPA covering everything you need to know when considering giving another person certain authority to make decisions, in circumstances where you no longer have the mental capacity to do so on your own.
Guidance for individuals who hold cryptoassets, explaining what taxes they may need to pay, and what records they need to keep. Also included is information for businesses and companies about the tax treatment of cryptoasset transactions.
An overview of some of the key areas of interest in relation to cryptoassets, their legal treatment in the UK, and how they should be considered in tax and estate planning.
A guide considering the many reasons and many circumstances where a trust might be of benefit.
James's colleagues
Qualification 2009
James is a Partner specialising in Trusts, tax and estate planning, specifically acting for high net worth individuals, entrepreneurs and business owners.
James has particular experience in advising business owners and the owners of rural estates about succession and/or exit planning and the applicable tax reliefs. Much of his time is spent advising in the context of contentious and semi-contentious situations, including tax and domicile enquiries and trust disputes.
In addition to his practice, James sits part time as a Judge in the Tax Tribunal, hearing and determining appeals against decisions by HMRC in respect of both direct and indirect taxes.
In July 2021 James successfully represented Mr Jason Wilkes in his landmark appeal against HMRC’s controversial High Income Child Benefit Charge (the HICBC) (HMRC -v- Wilkes [2021] UKUT 0150 (TCC)).
"James is definitely a player in the contentious tax space. He is a superstar. He is so intelligent and he ... really fights for his clients ... to get them the best outcome."
"Communication is excellent, reply to emails promptly. James Austen is kind and thoughtful and very meticulous. All work well researched"
Legal 500
"James is nothing short of a genius. He is a star player in his field with a real curiosity and deep understanding of his subject, which is manifest in the lucid way he explains how complex and intractable tax provisions work. He has an infectious enthusiasm and is an absolute joy to work with."
Citywealth client feedback
Spotlight
Aidan Grant and Jamie Austen discuss the announcement of the Autumn Budget 2024 (Part 2)
Nov 12 · UK USA
Aidan Grant and Jamie Austen discuss the announcement of the Autumn Budget 2024 (Part 1)
Nov 7 · UK USA
A video update following our Upper Tribunal success in HMRC v Wilkes regarding HICBC disputes.
Insights, News & Events
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Partner
Specialising in UK trusts, tax & estate planning, Contentious trusts & probate, Private wealth and Tax disputes & investigations
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