Oliver Marre
Junior counsel

Oliver Marre

Call to Bar:2011

Legal 500 2017 Tax

A very considered and approachable adviser

Oliver has a practice encompassing all areas of tax law, both contentious and non-contentious.

He appears in courts and tribunals at all levels. As well as his broad general revenue advisory work and litigation, Oliver provides tax advice in the contexts of trusts disputes, mediations, in cases before the Family Division (including complex or HNW divorce cases) and in relation to the taxation of charities and charitable donors.

5 Stone Buildings - building sign
LEGAL 500 2017 TAX

A very considered and approachable adviser

LEGAL 500 2016 TAX

He gives clear, detailed and carefully thought-out advice

About Oliver Marre

Professional reputation

Oliver is recognised as a leading junior in the Legal 500.

In 2017, the directory describes him as “a very considered and approachable advisor” and, in 2016, it noted his “clear, detailed and carefully thought-out advice.”

In 2018, he was named Junior Tax Barrister of the year in the Global Business Insight Awards.

In 2017, he was named Acquisition International’s Junior Tax Barrister of the year.

In 2016, he was nominated as a Rising Star by Taxation magazine.

Private client

Oliver has particular interest in private client taxation, both at the planning stage and in cases where a dispute or difference of opinion has arisen with HMRC.

In recent months, Oliver’s work has included advice in respect of:
• Domicile and residence
• The remittance basis
• The transfer of assets abroad legislation, the ITTOIA settlements legislation and sections 86 and 87 TCGA 1992 including the recent legislation for protected trusts
• Other areas of trust taxation (both onshore and offshore), including de-enveloping issues
• The taxation of benefits from trusts and employers, including company cars, chattels leasing and loans
• Employment income generally, including payments on loss of office, debts/loans and national insurance contributions
• The taxation of land transactions
• Inheritance tax planning and reliefs including business property relief and agricultural property relief
• The taxation of charities.

In addition, Oliver has advised on Variation of Trusts Act applications (e.g. Pemberton v Pemberton [2016] EWHC 2345 (Ch)) and rectifications.

Oliver also enjoys working on tax aspects of family law disputes, whether in court (e.g. Cooper-Hohn v Hohn [2014] EWHC 4122 (Fam)) or when settlements are being negotiated.

Tax advisory

Oliver’s tax advisory work covers all areas of direct and most areas of indirect taxation.

As well as income tax, capital gains tax, and inheritance tax advice for individuals, trustees and partnerships, Oliver advises entities (including companies and trading LLPs) on the Corporation Tax acts and generally on SDLT legislation and on VAT. He takes a special interest in advising charities and philanthropic donors.

Oliver often advises on the applicability of the DOTAS regime and the GAAR.

Tax litigation

Oliver’s contentious tax work falls into three main parts, although they are not always distinct.

First, pure tax disputes between taxpayers and HMRC. In many cases, Oliver’s aim will be to ensure a satisfactory resolution, taking into account HMRC’s Litigation and Settlement Strategy, without needing to appeal to the courts or tribunals. When necessary, however, Oliver will represent (either led or as sole counsel) taxpayers before any court or tribunal and he has experience from the First-tier Tribunal to the Court of Justice of the European Union. Oliver also has experience of negotiating/litigating in respect of historic tax avoidance schemes, challenges to DOTAS notifiability and penalties disputes.

Secondly, public law disputes, when taxpayers are challenging HMRC’s exercise of their powers. Recent work in this area includes challenges to the exercise of powers to issue Accelerated Payment Notices, Follower Notices and disputes around the creation by HMRC of a legitimate expectation. Oliver has also recently enjoyed success on public law grounds without needing to litigate.

Thirdly, Oliver has been involved in the tax aspects of family law proceedings, including the country’s highest value reported divorce case, and the tax aspects of major charity disputes. Similarly, Oliver has played the role of tax counsel in inter partes trust and charity negotiations and litigation.

Recent cases of particular interest include:
• Case C-192/16 Fisher v HMRC [2017] (CJEU on the constitutional status of Gibraltar; EU treaty freedoms, in particular freedom of establishment and free movement of capital; scope of the wholly internal rule. Instructed by the Government of Gibraltar.) Also in FTT and, on procedure (to date), in the UT.
Lee & Bunter v HMRC [2017] UKFTT 279 (FTT on the characterisation of a trust for OECD treaty purposes; round the world CGT planning. Instructed for the Appellants.) Also related High Court proceedings (pending).
Pemberton v Pemberton [2016] EWHC 2345 (Ch) (Complex Variation of Trusts Act application. Instructed for 4th, 8th, 9,th & 11th Defendants.)
Raine v HMRC [2016] TC [2016] UKFTT 0448 (TC) (Beneficial ownership of shares. Instructed for the Appellant.)
HMRC v Apollo Fuels Limited [2016] EWCA Civ 157 (Income tax benefits code; meaning of benefit; property in a chattels lease. Instructed for the Appellants.) Also in FTT and in the UT, and successful costs application.
Cooper-Hohn v Hohn [2014] EWHC 4122 (Fam) (UK’s largest reported divorce. Instructed for the Wife.)

Offshore

Much of Oliver’s tax work has an offshore element. In particular, he takes a special interest in the UK tax aspects of complex offshore structures including trusts and holding companies.

Recent work includes advising on

  • Offshore holding structures for UK assets
  • Offshore holding structures for non-UK domiciled UK residents
  • Offshore evasion/disclosure penalties and obligation
  • Situs of assets
  • The tax treatment of foreign law entities including overseas foundations.

Oliver has also advised on the availability of EU law defences to UK tax charges and represented HM Government of Gibraltar in Fisher.

Oliver has lectured internationally on offshore UK tax issues including in Jersey, Gibraltar and Dubai.

Publications and lecturing

Oliver contributes the chapters on High Net Worth taxation and taxation on divorce/separation to Tolley’s Tax Planning.

He was co-author of the 9th and 10th editions of the Taxation of Charities and has been online moderator of James Kessler QC’s Taxation of Nonresidents and Foreign Domiciliaries.

Oliver also lectures regularly and has spoken for STEP and the CIOT as well as delivering seminars for commercial providers.

Recent topics have included:
• Protected trusts
• Inheritance tax on residential property
• Cleansing/rebasing for new deemed UK domiciliaries
• Tax for divorcing non-doms
• Inheritance tax planning
• DOTAS and the GAAR.

He is happy to provide in-house seminars to client firms.

Education and qualifications

MA (Oxon), English Language & Literature
PgDL (City)
BPTC (City)

Professional memberships

Chancery Bar Association (elected member of the Main Committee and editor of the Chancery Bar Review)
Revenue Bar Association