Sam Chandler
Junior counsel

Sam Chandler

Call to Bar:2013

Chambers and Partners HNW 2020 – Traditional Chancery

'An exceptional young barrister'

Sam has a broad chancery practice. He specialises in litigation and advisory work in the following areas:

  • Trust litigation, both onshore and offshore;
  • Contentious probate claims and family provision claims under the Inheritance (Provision for Family and Dependants) Act 1975
  • Claims arising out of estate administration, including removal of executors and claims in self-dealing
  • Claims for rectification / rescission of wills / trusts
  • Court of Protection, particularly property and affairs disputes (including statutory will applications and deputyship disputes)
  • Contentious tax litigation
  • Professional negligence relating to the above areas.

Sam was appointed to the Attorney General’s B Panel in 2023. Reported cases in the last 18 months include:

  • Hinduja v Hinduja [2022] EWCA Civ 1492 – acting for Gopichand Hinduja in long running dispute, which included proceedings in the Court of Protection and Court of Appeal. Instructed by Withers (led by David Rees KC).
  • AB v CD [2023] 25 – substantial offshore trusts dispute in the Isle of Man in connection with discretionary trust. Sam acted (with Henry Legge KC) for the successful appellants in the Isle of Man High Court, and Staff of Government Division. Instructed by Farrer & Co.
  • Pead v Prostate Cancer UK & Ors [2023] EWHC 642 – acting for the successful defendant charities in a rectification claim to exclude them from a testator’s will. Instructed as sole counsel by Withers. Decision of High Court handed down in March 2023 following one day trial in January 2023.
  • Butler v HMRC [2023] UKFTT 00872 – IHT appeal regarding availability of BPR on a wedding venue business operating from farmland worth c. £5m. Sam acted for the Appellants. Instructed by Oury Clark solicitors as sole counsel. Decision handed down in September 2023 following 3-day hearing in the First Tier Tax Tribunal in June 2023.
  • Dalriada & Ors v HMRC [2023] UKFTT 00314 (TC) – acting for HMRC (with Laura Poots and Ronan Magee of Pump Court Tax Chambers) in dispute regarding the tax consequences of a high value pension liberation scheme. Decision (in favour of HMRC) followed a 10-day hearing in December 2023
  • London Luton BPRA Property Fund v HMRC [2023] EWCA Civ 362 – decision of CA following three-day hearing in March 2023 concerning a LLP’s claim for capital allowances in relation to a hotel development project. Instructed by HMRC together with Jonathan Davey KC (Wilberforce Chambers), John Brinsmead-Stockham KC (11 New Square), and Nicholas Macklam (Radcliffe Chambers).
  • Gala v HMRC [2023] UKFTT 699 (TC) – acting for the successful respondents (HMRC) in the FTT with Jonathan Davey KC (Wilberforce Chambers), Imran Afzal (Field Court Tax Chambers) and Nicholas Macklam (Radcliffe Chambers) in connection with a claim by a film partnership for losses amounting to over £100 million.
  • X Trusts – ongoing trust proceedings in connection with 73 offshore trusts in Bermuda. Sam acts for the Protectors (with Henry Legge KC). Instructed by Farrer & Co. Forthcoming appeal to the Privy Council following decision of the Bermudan Court of Appeal ([2023] CA (Bda) 4 Civ).
5 Stone Buildings - building sign
Chambers and Partners UK Bar 2023

"He is impressively bright, a brilliant strategist and terrific to work with. He always has the best interests of the client at the heart of everything that he does."

Chambers and Partners, UK Bar 2022, Traditional Chancery

'Very hard-working, bright and conscientious'

Chambers and Partners HNW 2021, Traditional Chancery

'He is an excellent advocate and puts forward the client’s case in a very clear, compelling and well-structured manner'

Chambers and Partners HNW 2021, Traditional Chancery

'Sam is a pleasure to work with, getting properly involved with his cases and is a very valuable team player'

Chambers and Partners, HNW 2020, Traditional Chancery

'An exceptional young barrister'

Chambers and Partners HNW 2020 – Traditional Chancery

'An exceptional young barrister'

Chambers and Partners, HNW 2020 – Traditional Chancery

'A reliable junior with an eye for detail. He’s great with clients and highly insightful – a pleasure to work with'

About Sam Chandler

Trusts, Estates and Family Provision

Sam has substantial experience of advice and advocacy in this area, both in litigation and also in non-contentious work such as drafting, and advising on tax questions and other issues arising in the course of trust administration. He has advised and appeared in relation to contentious probate and family provision claims, disputes relating to the administration of trusts and estates, claims by and against trustees and personal representatives, and disputes about ownership of land. He also has experience of professional negligence cases associated with this field of practice.

Recent cases include:

  • Pead v Prostate Cancer [2023] EWHC 642 (Ch) – will rectification (instructed by Withers)
  • Re T – instructed by Howard Kennedy (with Tracey Angus KC) in high value alleged self-dealing claim involving several estate properties
  • Re M – instructed by Charles Russell Speechleys (with Tracey Angus KC) in high value contentious probate dispute
  • Re K – instructed by Farrer & Co (as sole counsel) in 1975 Act claim against an estate and trust worth c. £35 million (alleged nuptial settlement)
  • X Trusts – instructed by Farrer & Co (with Henry Legge KC) in ongoing trusts dispute involving assets held in 73 offshore trusts in Bermuda
  • AB v CD [2023] 25– substantial offshore trusts dispute in the Isle of Man in connection with discretionary trust. Sam acted (with Henry Legge KC) for the successful appellants in the Isle of Man High Court, and Staff of Government Division. Instructed by Farrer & Co
Court of Protection

Sam regularly appears in the Court of Protection, particularly in property and affairs cases. He has acted for the Official Solicitor ad the Office of Public Guardian on numerous occasions. Recent cases include:

  • Hinduja v Hinduja [2022] EWCA Civ 1492 – acting for Gopichand Hinduja in proceedings in the Court of Protection and Court of Appeal, and also in related succession dispute in Chancery proceedings in connection with assets of c.£50 billion. Instructed by Withers and Debevoise Plimpton (led by Lord Goldsmith KC and David Rees KC).
  • Penntrust Ltd v WBDC & Anor [2020] EWCOP 48 – instructed by Penningtons for the successful professional deputy (as sole counsel) in case about the fixed costs regime in the Court of Protection.
  • Re TS – instructed by Howard Kennedy for the Respondents in long running, high value COP proceedings comprising statutory will application and also disputes about contact.

 

 

Offshore Trusts

Sam has significant experience in offshore litigation. He undertook a three-month secondment at a well-known firm in Jersey at the start of his practice, and since then. Has been involved in a number of offshore trusts disputes, both in the Channel Islands and elsewhere:

  • AB v CD [2023]25– substantial offshore trusts dispute in the Isle of Man in connection with discretionary trust. Sam acted (with Henry Legge KC) for the successful appellants in the Isle of Man High Court, and Staff of Government Division. Instructed by Farrer & Co.
  • X Trusts – ongoing trust proceedings in connection with 73 offshore trusts in Bermuda. Sam acts for the Protectors (with Henry Legge KC). Instructed by Farrer & Co. Forthcoming appeal to the Privy Council following decision of the Bermudan Court of Appeal ([2023] CA (Bda) 4 Civ).
  • Re T – instructed by Seymour Law (as sole counsel) in high value trusts dispute. Involved advising the Swiss trustee of a Jersey trust on a request for a distribution by the Russian settlor.
Contentious Tax Litigation

Sam has been involved in some of the most significant tax cases in recent years, including a number of cases involving large scale tax avoidance schemes. He is on the Attorney General’s “B” Panel (having been elevated from the C Panel in 2023), and he is regularly instructed by HMRC, as well as taxpayers. Recent cases include:

  • Butler v HMRC [2023] UKFTT 00872 – IHT appeal regarding availability of BPR on a wedding venue business operating from farmland worth c. £5m. Sam acted for the Appellants. Instructed by Oury Clark solicitors as sole counsel. Decision handed down in September 2023 following 3-day hearing in FTT in June 2023.
  • Dalriada & Ors v HMRC [2023] UKFTT 00314 (TC) – acting for HMRC (with Laura Poots and Ronan Magee of Pump Court Tax Chambers) in dispute regarding the tax consequences of a high value pension liberation scheme. Decision (in favour of HMRC) followed a 10-day hearing in December 2023.
  • London Luton BPRA Property Fund v HMRC [2023] EWCA Civ 362 – decision of CA following three-day hearing in March 2023 concerning a LLP’s claim for capital allowances in relation to a hotel development project. Instructed by HMRC together with Jonathan Davey KC (Wilberforce Chambers), John Brinsmead-Stockham KC (11 New Square), and Nicholas Macklam (Radcliffe Chambers).
  • Gala v HMRC [2023] UKFTT 699 (TC) – acting for the successful respondents (HMRC) in the FTT with Jonathan Davey KC (Wilberforce Chambers), Imran Afzal (Field Court Tax Chambers) and Nicholas Macklam (Radcliffe Chambers) in connection with a claim by a film partnership for losses amounting to over £100 million.
  • Ingenious Games LLP & Ors v HMRC [2021] EWCA Civ 1180, Ingenious Games LLP & Ors v HMRC [2019] UKUT 0226 (TCC), Ingenious Games LLP & Ors v HMRC [2015] UKUT 0105 – acting for the successful respondents (HMRC) in the FTT, UT and Court of Appeal with Malcolm Gammie CBE KC, Jonathan Davey KC, Michael Jones KC, and others, in £1 billion tax case about the tax treatment of various LLPs investing in films and games.
  • Gareth Clark v HMRC [2020] EWHC Civ 204. Instructed (with Jonathan Davey KC) for the successful respondents (HMRC) in proceedings in the UT and the Court of Appeal about the tax consequences of an unauthorised member payment from a pension scheme.
Education and Qualifications

Sam studied History at Jesus College, Oxford. He was awarded a first class degree, for which he was ranked within the top ten undergraduates in his year. He completed the GDL at City University, London in 2012, receiving a distinction, before completing the BPTC at Kaplan Law School. He was called to the Bar by Inner Temple in July 2013.

Sam is a keen musician, having studied the piano and the organ at Trinity College of Music from 2007-2008, and having acted as organ scholar of Jesus College, Oxford alongside his degree.

Prizes and Scholarships

Organ Scholarship, Jesus College, Oxford University (2008-2011)

Finals prize for performance in Finals, Jesus College, Oxford University (2011)

Viscount Sankey Award, Jesus College, Oxford University (2011)

Exhibition, Inner Temple (2011)

Duke of Edinburgh Entrance Award, Inner Temple (2012)

Profumo Scholarship, Inner Temple (2012)

Professional Memberships

Sam is a member of the Chancery Bar Association.

Publications

“The test for litigation capacity following Dunhill v Burgin” Private Client Business2014, 3

“Dunhill v Burgin: Litigation capacity” PI Brief Update Law Journal, 2014

“Contentious Probate: Testamentary capacity” Elder Law Journal2014, 4(1)

“Court of Protection: Statutory Will – Re Gladys Meek” Elder Law Journal2014, 4(2)

“Watts v Watts and Will Forgery cases” The Law Society’s Private Client Magazine, September 2014), with Jordan Holland

Sam writes headnotes for the Wills and Trusts Law Reports and is a contributor to the Solicitors for the Elderly’s monthly newsletter.

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