Private Wealth /

Private wealth disputes

Our Private Wealth disputes team offers specialist advice on all aspects of family wealth disputes, including HMRC and personal taxation, disputes with trustees, inheritance disputes, contesting wills, mental capacity, and elder abuse. We have an enviable reputation in this area due to several high-profile successes, most recently the 2023 Court of Appeal case of HMRC v Wilkes, which we won and which led directly to a change in the law. Many – if not most – of our cases settle confidentiality, and litigation is used when appropriate and cost-effective.

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    Our lawyers have the expertise and experience to provide you with creative, personalised solutions in a clear and understandable way.

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    Discover a wealth of invaluable guidance in the form of guides and brochures written by our expert lawyers.

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    Discover the latest insights and thought leadership from our team of legal experts.

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Spotlight

“IR35” and Consultancy Arrangements

HMRC’s crackdown on consultancy arrangements (which it is predisposed to view as income tax and national insurance avoidance) is widely reported in the press and high on HMRC’s agenda. There have recently been a number of high-profile cases in the Tax Tribunal.
A persuasive case can often be made for the intended tax and employment law consequences of a consultancy arrangement. But the law in this area is developing quickly and up-to-date knowledge of the relevant principles is essential.

Spotlight

Challenging a will

Where a will does not accurately reflect the deceased’s wishes, or where there are question marks over how a will was made, we advise clients as to the available options to challenge the will. Circumstances may include an invalidly executed will, fraud or forgery, undue influence, and the testator lacking the requisite testamentary capacity to make a will.  We can act in bringing or defending challenges of this type.

Spotlight

Claiming under the Inheritance Act 1975

Certain categories of person can make a claim under the Inheritance (Provision for Family and Dependants) Act 1975 to seek an order for reasonable financial provision from a person’s estate when they have not been left anything under the will.  We have experience of acting for both claimants and defendants in these cases.

Spotlight

Disputes with trustees

Beneficiaries sometimes feel that trustees are not complying or fulfilling their duties properly. Such disagreements range from the inadequate provision of information to more fundamental negligence and breach of trust claims.  We act for both trustees and beneficiaries in resolving these disputes when they arise.

Spotlight

Domicile enquiries

We are seeing more and more domicile enquiries into international clients with a UK presence – even where HMRC had satisfied itself about a taxpayer’s overseas domicile relatively recently.  Whilst it may be unintentional on the part of HMRC, we have noticed that some communities seem more at risk than others.
Domicile is a complicated concept which is relevant to several aspects of life – including taxation.  Unfortunately, HMRC officers often misunderstand the issues and domicile enquiries balloon into intrusive and unwieldy exercises in data-gathering – usually with the justification that the responses sought all add ‘context’.
It is crucial to keep HMRC focussed on the real issues and to seek to limit the scope of the enquiry to the relevant points.  Experience of the legal and practical considerations is essential and affected taxpayers will inevitably need early advice.

Spotlight

Regularising Past Non-Compliance

In recent times, some taxpayers were badly advised and entered into marketed tax avoidance schemes which they did not understand and which were not suitable for them.
We can help in reporting any past tax avoidance to HMRC, regularising the position, and seeking to mitigate any tax penalties which might arise.

Spotlight

Tax Investigations

Each year, HMRC select a number of individuals or businesses at random for a compliance check. In all but the most straightforward cases, taxpayers selected for a check should quickly seek legal advice. It is usually prudent to assume that you have been deliberately selected rather than chosen at random. HMRC investigations can be time-consuming and stressful and it often helps to have a professional on your side to deal with the Revenue. Experience shows that HMRC does not always act within its powers and an experienced solicitor can frequently narrow the scope of the enquiry – and reduce any potential tax liability.

Spotlight

UK Residence

Many internationally-mobile individuals have their corporate and/or trust structures based primarily outside the UK – albeit often with some UK nexus.
The Statutory Residence Test simplifies the residence test for individuals, in theory at least.  In reality, the rules are so complicated that detailed legal advice will often be needed – especially if HMRC make enquiries.
The position of companies and trusts is more complex still, and based on case law.  These structures can be made UK-resident by mistake – even if UK tax advice was taken when they were set up.  We are experienced in settling these cases, in one case agreeing a payment of only 10% of the tax originally demanded by HMRC.

Jump to the top of the Private wealth disputes page

Tax Disputes & Investigations

Guiding You & Your Business Through Disputes with the HMRC

A tax enquiry can be stressful and time-consuming, with the potential for financial and reputational costs for you and your business. You should be supported by trusted advisers who can guide you effectively through the process.

Our team advises wealth individuals, owner managed business and entrepreneurs on dealing with disputes and investigations across all areas of tax. We have expertise to handle disputes relating to the most complex aspects of personal and corporate tac. These include, for example, the remittance basis of taxation for non-domiciliaries, the taxation for international trusts and companies, tax arrangements for companies and individuals, including tax residence and domicile issues.

Our expertise encompasses the full range of UK taxes including income tax, capital gains tax, corporate tax, inheritance tax, stamp duty land tax and VAT. A substantial amount of work we do involves a cross-border component.

We have significant experience providing guidance on all elements of the disputes process including HMRC’s powers, taxpayers’ rights, judicial review, tax-related penalties and the procedure foe the specialist tax tribunals.

One member of our team, James Austen, 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. Our team also provides preventative advice so you can mitigate tax risk which may be associated with any proposed or existing arrangements.

We are committed to achieving the best outcome for you as a client. We gain a full understanding of your circumstances so we can provide solutions tailored to your specific situation. Using our in-depth knowledge of HMRC practice and procedures, we always seek to negotiate a settlement which is cost effective and acceptable for both you and the HMRC wherever possible. Taking a dispute to the Court or Tribunal should always be a last resort.

However, in those cases where a settlement is either not possible or not desirable, we have the experience, ability and determination to proceed to litigation to protect our clients from attack by HMRC.

Find out more

Trusts Disputes

Trust disputes can arise for various reasons, such as the mismanagement of trust assets or a disagreement over the interpretation of the trust deed. We have years of experience dealing with trust disputes. We can help if:

  • The trust document contains errors or is unclear
  • The settlor was unduly influenced or received negligent advice when setting up the trust
  • The trust documents do not reflect the settlor’s wishes
  • The trustees are not following the terms of the trust
  • The trustees are failing in their duty to administer the trust efficiently
  • The trustees are not providing information about the trust or its assets
  • You believe that someone is using the trust’s funds inappropriately
  • The trust is a sham to hide real legal ownership of the assets

We help beneficiaries and trustees

If you are involved in a trust dispute, it is important to get legal advice as soon as possible. We help beneficiaries who wish to challenge how the trust has been set up and administered, and we help trustees who are being challenged by beneficiaries. We can also advise on potential conflicts of interest between the trustees and their powers of appointment and removal, or regarding a trustee’s duties of disclosure.

Our aim is to resolve disputes quickly and amicably, using negotiation where possible.

Find out more

Estates & Inheritance Disputes

Contesting a Will
If you believe that a will has not been executed properly, or does not reflect your loved one’s true wishes, you may have grounds to contest the will and have it declared invalid. Unnecessary delay in bringing these types of claims can weaken them so it is important that legal advice is sought as soon as possible.
Find out more

Inheritance Act Claims
If a deceased’s will excludes certain people or does not leave them enough to meet their needs, they may be able to make a claim under the Inheritance Act Claims (Provision for Family and Dependants Act) 1075. A successful claim can result in the distribution of the estate being changed so that (as far as possible) everyone gets the financial support they need.
Find out more

Claims Against Personal Representatives (‘PR’s)
PR’s have duties to the estate they administer as well as to the beneficiaries of that estate. If you are (or should be) a beneficiary of an estate which is being improperly administered or has not yet been administered at all, then there are steps you can take to fix this. These include use of the citation procedure, claims for breach of duty or negligence and applications to remove and replace the PR’s in question. We can help you get the administration of the estate back on track and ensure that any losses suffered because of the PR’s actions are met by them.

Equitable Claims to Property
Where the deceased made express or implied promises or assurances to pass specific property or belongings to an individual, but failed to record those promises in their Will, it may still be possible for the individual to receive the items in question, based on equitable principles.
Find out more

Capacity Disputes

Everyone is presumed to be able to make their own decisions about their property, finances, health and welfare unless it is shown that they lack the mental capacity to do so. A lack of mental capacity could be due to dementia, brain injury, stroke, being unconscious, a mental health problem or something else, and it could be temporary or permanent.

When someone lacks capacity, any decision made for them must be made in their best interests. It may be necessary for the Court of Protection to step in if family members, medical and care professionals and other interested parties cannot agree on the best course of action. The court has the power to make decisions about a person’s money, property, health and welfare and can appoint a deputy to make ongoing decisions if necessary.

If you are involved in a dispute where the mental capacity of one of the parties is in question, we can help. Our work includes:

  • Obtaining and challenging assessments of mental capacity
  • Advice on how to determine the best interests of a person who lacks capacity
  • Disputes about Lasting Powers of Attorney or existing deputyships, including advice on responding to investigations by the Office of the Public Guardian
  • Applications to become appointed as a deputy or to remove an existing attorney or deputy
  • Help when someone is deprived of their liberty (they are not free to leave a hospital or care home)
  • Representation in full range Court of Protection proceedings including applications for or disputes about statutory wills, lifetime gifts, property transactions and health and welfare decisions

Private wealth disputes insights

View all insights

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Need some more information? Make an enquiry below



    Private wealth disputes key contacts

    Private wealth disputes

    Private wealth disputes

    Private wealth disputes

    Our Private Wealth disputes team offers specialist advice on all aspects of family wealth disputes, including HMRC and personal taxation, disputes with trustees, inheritance disputes, contesting wills, mental capacity, and elder abuse. We have an enviable reputation in this area due to several high-profile successes, most recently the 2023 Court of Appeal case of HMRC v Wilkes, which we won and which led directly to a change in the law. Many – if not most – of our cases settle confidentiality, and litigation is used when appropriate and cost-effective.

    • The Team

      Our lawyers have the expertise and experience to provide you with creative, personalised solutions in a clear and understandable way.

      ArrowMeet the team

    • Our Publications

      Discover a wealth of invaluable guidance in the form of guides and brochures written by our expert lawyers.

      ArrowSee our downloads

    • Our insights

      Discover the latest insights and thought leadership from our team of legal experts.

      ArrowFind out more

    SPOTLIGHT

    “IR35” and Consultancy Arrangementsopen

    HMRC’s crackdown on consultancy arrangements (which it is predisposed to view as income tax and national insurance avoidance) is widely reported in the press and high on HMRC’s agenda. There have recently been a number of high-profile cases in the Tax Tribunal.
    A persuasive case can often be made for the intended tax and employment law consequences of a consultancy arrangement. But the law in this area is developing quickly and up-to-date knowledge of the relevant principles is essential.

    Challenging a willopen

    Where a will does not accurately reflect the deceased’s wishes, or where there are question marks over how a will was made, we advise clients as to the available options to challenge the will. Circumstances may include an invalidly executed will, fraud or forgery, undue influence, and the testator lacking the requisite testamentary capacity to make a will.  We can act in bringing or defending challenges of this type.

    Claiming under the Inheritance Act 1975open

    Certain categories of person can make a claim under the Inheritance (Provision for Family and Dependants) Act 1975 to seek an order for reasonable financial provision from a person’s estate when they have not been left anything under the will.  We have experience of acting for both claimants and defendants in these cases.

    Disputes with trusteesopen

    Beneficiaries sometimes feel that trustees are not complying or fulfilling their duties properly. Such disagreements range from the inadequate provision of information to more fundamental negligence and breach of trust claims.  We act for both trustees and beneficiaries in resolving these disputes when they arise.

    Domicile enquiriesopen

    We are seeing more and more domicile enquiries into international clients with a UK presence – even where HMRC had satisfied itself about a taxpayer’s overseas domicile relatively recently.  Whilst it may be unintentional on the part of HMRC, we have noticed that some communities seem more at risk than others.
    Domicile is a complicated concept which is relevant to several aspects of life – including taxation.  Unfortunately, HMRC officers often misunderstand the issues and domicile enquiries balloon into intrusive and unwieldy exercises in data-gathering – usually with the justification that the responses sought all add ‘context’.
    It is crucial to keep HMRC focussed on the real issues and to seek to limit the scope of the enquiry to the relevant points.  Experience of the legal and practical considerations is essential and affected taxpayers will inevitably need early advice.

    Regularising Past Non-Complianceopen

    In recent times, some taxpayers were badly advised and entered into marketed tax avoidance schemes which they did not understand and which were not suitable for them.
    We can help in reporting any past tax avoidance to HMRC, regularising the position, and seeking to mitigate any tax penalties which might arise.

    Tax Investigationsopen

    Each year, HMRC select a number of individuals or businesses at random for a compliance check. In all but the most straightforward cases, taxpayers selected for a check should quickly seek legal advice. It is usually prudent to assume that you have been deliberately selected rather than chosen at random. HMRC investigations can be time-consuming and stressful and it often helps to have a professional on your side to deal with the Revenue. Experience shows that HMRC does not always act within its powers and an experienced solicitor can frequently narrow the scope of the enquiry – and reduce any potential tax liability.

    UK Residenceopen

    Many internationally-mobile individuals have their corporate and/or trust structures based primarily outside the UK – albeit often with some UK nexus.
    The Statutory Residence Test simplifies the residence test for individuals, in theory at least.  In reality, the rules are so complicated that detailed legal advice will often be needed – especially if HMRC make enquiries.
    The position of companies and trusts is more complex still, and based on case law.  These structures can be made UK-resident by mistake – even if UK tax advice was taken when they were set up.  We are experienced in settling these cases, in one case agreeing a payment of only 10% of the tax originally demanded by HMRC.

    Jump to the top of the Private wealth disputes page.

    Select a specific Private wealth disputes service

    Tax Disputes & Investigations

    Guiding You & Your Business Through Disputes with the HMRC

    A tax enquiry can be stressful and time-consuming, with the potential for financial and reputational costs for you and your business. You should be supported by trusted advisers who can guide you effectively through the process.

    Our team advises wealth individuals, owner managed business and entrepreneurs on dealing with disputes and investigations across all areas of tax. We have expertise to handle disputes relating to the most complex aspects of personal and corporate tac. These include, for example, the remittance basis of taxation for non-domiciliaries, the taxation for international trusts and companies, tax arrangements for companies and individuals, including tax residence and domicile issues.

    Our expertise encompasses the full range of UK taxes including income tax, capital gains tax, corporate tax, inheritance tax, stamp duty land tax and VAT. A substantial amount of work we do involves a cross-border component.

    We have significant experience providing guidance on all elements of the disputes process including HMRC’s powers, taxpayers’ rights, judicial review, tax-related penalties and the procedure foe the specialist tax tribunals.

    One member of our team, James Austen, 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. Our team also provides preventative advice so you can mitigate tax risk which may be associated with any proposed or existing arrangements.

    We are committed to achieving the best outcome for you as a client. We gain a full understanding of your circumstances so we can provide solutions tailored to your specific situation. Using our in-depth knowledge of HMRC practice and procedures, we always seek to negotiate a settlement which is cost effective and acceptable for both you and the HMRC wherever possible. Taking a dispute to the Court or Tribunal should always be a last resort.

    However, in those cases where a settlement is either not possible or not desirable, we have the experience, ability and determination to proceed to litigation to protect our clients from attack by HMRC.

    Find out more

    Trusts Disputes

    Trust disputes can arise for various reasons, such as the mismanagement of trust assets or a disagreement over the interpretation of the trust deed. We have years of experience dealing with trust disputes. We can help if:

    • The trust document contains errors or is unclear
    • The settlor was unduly influenced or received negligent advice when setting up the trust
    • The trust documents do not reflect the settlor’s wishes
    • The trustees are not following the terms of the trust
    • The trustees are failing in their duty to administer the trust efficiently
    • The trustees are not providing information about the trust or its assets
    • You believe that someone is using the trust’s funds inappropriately
    • The trust is a sham to hide real legal ownership of the assets

    We help beneficiaries and trustees

    If you are involved in a trust dispute, it is important to get legal advice as soon as possible. We help beneficiaries who wish to challenge how the trust has been set up and administered, and we help trustees who are being challenged by beneficiaries. We can also advise on potential conflicts of interest between the trustees and their powers of appointment and removal, or regarding a trustee’s duties of disclosure.

    Our aim is to resolve disputes quickly and amicably, using negotiation where possible.

    Find out more

    Estates & Inheritance Disputes

    Contesting a Will
    If you believe that a will has not been executed properly, or does not reflect your loved one’s true wishes, you may have grounds to contest the will and have it declared invalid. Unnecessary delay in bringing these types of claims can weaken them so it is important that legal advice is sought as soon as possible.
    Find out more

    Inheritance Act Claims
    If a deceased’s will excludes certain people or does not leave them enough to meet their needs, they may be able to make a claim under the Inheritance Act Claims (Provision for Family and Dependants Act) 1075. A successful claim can result in the distribution of the estate being changed so that (as far as possible) everyone gets the financial support they need.
    Find out more

    Claims Against Personal Representatives (‘PR’s)
    PR’s have duties to the estate they administer as well as to the beneficiaries of that estate. If you are (or should be) a beneficiary of an estate which is being improperly administered or has not yet been administered at all, then there are steps you can take to fix this. These include use of the citation procedure, claims for breach of duty or negligence and applications to remove and replace the PR’s in question. We can help you get the administration of the estate back on track and ensure that any losses suffered because of the PR’s actions are met by them.

    Equitable Claims to Property
    Where the deceased made express or implied promises or assurances to pass specific property or belongings to an individual, but failed to record those promises in their Will, it may still be possible for the individual to receive the items in question, based on equitable principles.
    Find out more

    Capacity Disputes

    Everyone is presumed to be able to make their own decisions about their property, finances, health and welfare unless it is shown that they lack the mental capacity to do so. A lack of mental capacity could be due to dementia, brain injury, stroke, being unconscious, a mental health problem or something else, and it could be temporary or permanent.

    When someone lacks capacity, any decision made for them must be made in their best interests. It may be necessary for the Court of Protection to step in if family members, medical and care professionals and other interested parties cannot agree on the best course of action. The court has the power to make decisions about a person’s money, property, health and welfare and can appoint a deputy to make ongoing decisions if necessary.

    If you are involved in a dispute where the mental capacity of one of the parties is in question, we can help. Our work includes:

    • Obtaining and challenging assessments of mental capacity
    • Advice on how to determine the best interests of a person who lacks capacity
    • Disputes about Lasting Powers of Attorney or existing deputyships, including advice on responding to investigations by the Office of the Public Guardian
    • Applications to become appointed as a deputy or to remove an existing attorney or deputy
    • Help when someone is deprived of their liberty (they are not free to leave a hospital or care home)
    • Representation in full range Court of Protection proceedings including applications for or disputes about statutory wills, lifetime gifts, property transactions and health and welfare decisions

    Private wealth disputes insights

    View all insights

    Need some more information? Make an enquiry below.

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