Sam Chandler has had three judgments handed down in the last month:

  • Steven Pead v Prostate Cancer UK & Ors [2023] EWHC 642 – acting (with Withers LLP) for Defendant charities in claim to rectify a will under s.20 AJA 1982. In his judgment dated 22 March 2023 which followed a trial in January 2023, Deputy Master Teverson dismissed the claim. See the judgment here.


  • Dalriada Trustees Limited v HMRC [2023] UKFTT 00314 – acting for HMRC (with Laura Poots and Ronan Magee of Pump Court Tax Chambers) in this pensions / tax dispute concerning the tax consequences of a large scale pensions liberation scheme. Decision follows a 10-day trial in the FTT in December 2022. The FTT’s decision dated 21 March 2021 (which found in favour of HMRC) can be found here.


  • HMRC v London Luton BPRA Property Fund LLP [2023] EWCA Civ 362 – acting for HMRC (with Jonathan Davey KC of Wilberforce Chambers, John Brinsmead-Stockham KC of 11 New Square and Nicholas Macklam of Radcliffe Chambers) in Court of Appeal proceedings concerning the taxpayer’s claim for capital allowances in connection with a hotel development project. Follows a 3-day hearing in March 2023. The judgment dated 4 April 2023, in which the Court of Appeal upheld HMRC’s analysis, can be found here.